Criminal Justice Act, 1994

Criminal Justice Act, 1994 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1994 Criminal Justice Act, 1994 Criminal Justice Act, 1994 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 15 of 1994 CRIMINAL JUSTICE ACT, 1994 ARRANGEMENT OF SECTIONS PART I Preliminary Section 1. Short title. 2. Commencement. 3. Interpretation. PART II Confiscation 4. Confiscation orders: drug trafficking offences. 5. Assessing the proceeds of drug trafficking. 6. Amount to be recovered under confiscation order made under section 4. 7. Re-assessment of whether defendant has benefited from drug trafficking. 8. Revised assessment of proceeds of drug trafficking. 9. Confiscation orders: offences other than drug trafficking offences. 10. Statements relevant to making confiscation orders. 11. Provision of information by defendant. 12. Supplementary provisions concerning confiscation orders. 13. Power of High Court where defendant has died or is absent. 14. Effect of conviction where High Court has acted under section 13. 15. Appeal against confiscation order. 16. Variation of confiscation orders. 17. Variation of confiscation orders made by virtue of section 13. 18. Increase in value of realisable property. PART III Enforcement, etc. of Confiscation Orders 19. Enforcement of confiscation orders. 20. Realisation of property. 21. Interest on sums unpaid under confiscation orders. 22. Application of proceeds of realisation. 23. Cases in which restraint orders may be made. 24. Restraint orders. 25. Registration of restraint orders. 26. Exercise of powers by High Court or receiver. 27. Receivers: supplementary provisions. 28. Bankruptcy of defendant, etc. 29. Property subject to restraint order dealt with by Official Assignee. 30. Winding up of company holding realisable property. PART IV Money Laundering 31. Money laundering, etc. 32. Measures to be taken to prevent money laundering. PART V Drug Trafficking Offences at Sea 33. Drug trafficking offences on Irish ships. 34. Ships used for drug trafficking. 35. Enforcement powers in respect of ships. 36. Jurisdiction and prosecutions in relation to offences on ships. 37. Convention states. PART VI Drug Trafficking Money Imported or Exported in Cash 38. Seizure and detention. 39. Forfeiture of cash seized under section 38. 40. Appeal against section 39 order. 41. Interest. 42. Procedure. 43. Interpretation of Part VI. 44. Prescribed sum for purposes of section 38. 45. Disposal of cash etc. forfeited under section 39. PART VII International Co-operation 46. External confiscation orders, etc. 47. External forfeiture orders, etc. 48. Proof of external order, etc. 49. Service in State of process issued outside State. 50. Service outside State of process issued in State. 51. Taking of evidence in State for use outside State. 52. Obtaining of evidence outside State for use in State. 53. Transfer of prisoner in State to give evidence or assist investigation outside State. 54. Transfer of prisoner outside State to give evidence or assist investigation in State. 55. Search, etc. for material relevant to investigation outside State. 56. Provision of co-operation for international war crimes tribunals etc. PART VIII Supplementary 57. Disclosure of information. 58. Offences of prejudicing investigation. 59. Offences by bodies corporate. 60. Voidance of dispositions designed to frustrate confiscation, etc. 61. Forfeiture orders. 62. Forfeiture for drug offences. 63. Order to make material available. 64. Authority for search. 65. Compensation. 66. Compensation, etc. where absconder is acquitted. 67. Power to discharge confiscation order and order compensation when absconder returns. 68. Expenses. FIRST SCHEDULE Enforcement Powers in Respect of Ships SECOND SCHEDULE Taking of Evidence for Use Outside State Number 15 of 1994 CRIMINAL JUSTICE ACT, 1994 AN ACT TO MAKE PROVISION FOR THE RECOVERY OF THE PROCEEDS OF DRUG TRAFFICKING AND OTHER OFFENCES, TO CREATE AN OFFENCE OF MONEY LAUNDERING, TO MAKE PROVISION FOR INTERNATIONAL CO-OPERATION IN RESPECT OF CERTAIN CRIMINAL LAW ENFORCEMENT PROCEDURES AND FOR FORFEITURE OF PROPERTY USED IN THE COMMISSION OF CRIME AND TO PROVIDE FOR RELATED MATTERS. [30th June, 1994] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: PART I Preliminary Short title. 1.—This Act may be cited as the Criminal Justice Act, 1994. Commencement. 2.—This Act shall come into operation on such day or days as may be appointed by order or orders of the Minister, either generally or with reference to a particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act. Interpretation. 3.—(1) In this Act— “benefited from drug trafficking” shall be construed in accordance with section 4 (5) of this Act; “benefited from an offence other than a drug trafficking offence” shall be construed in accordance with section 9 (4) of this Act; “confiscation order” means an order made under section 4 (4) or 9 (1) of this Act; “controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act, 1977 ; “Convention state” means a state other than the State that is a party to the United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances done at Vienna on the 20th day of December, 1988; “corresponding law” has the same meaning as in section 20 (2) of the Misuse of Drugs Act, 1977 ; “dealing with property” shall be construed in accordance with section 24 (8) of this Act; “defendant” means, for the purposes of the provisions of this Act relating to confiscation, and subject to section 23 (2) (a) of this Act, a person against whom proceedings for the relevant drug trafficking or other offence have been instituted; “drug trafficking” means doing or being concerned in any of the following, whether in the State or elsewhere, that is to say— (a) producing or supplying a controlled drug where the production or supply contravenes any regulations made under section 5 of the Misuse of Drugs Act, 1977 , and in force at the material time (whether before or after the commencement of the relevant provision of this Act) or a corresponding law, (b) transporting or storing a controlled drug where possession of the drug contravenes section 3 of that Act or a corresponding law, (c) importing or exporting a controlled drug where the importation or exportation contravenes any such regulations as mentioned in paragraph (a) of this definition or a corresponding law, (d) doing any act, whether in the State or elsewhere and whether before or after the commencement of the relevant provision of this Act, in relation to property obtained, whether directly or indirectly, from anything done in relation to a controlled drug, that amounts to an offence under section 31 of this Act or would have amounted to such an offence if that section had been in operation at the time when the act was done or, in the case of an act done in a country or territory outside the State, would amount or have amounted to such an offence if done in corresponding circumstances in the State (and for the purpose of this definition the references in subsections (1) and (2) of the said section 31 to removing property from the State shall include references to removing it from the country or territory in question), or (e) using any ship for illicit traffic in controlled drugs in contravention of section 33 or 34 of this Act; “drug trafficking offence” means any of the following— (a) an offence under any regulations made under section 5 of the Misuse of Drugs Act, 1977 , involving the manufacture, production, preparation, importation, exportation, supply, offering to supply, distribution or transportation of a controlled drug, (b) an offence under section 15 of that Act of possession of a controlled drug for unlawful sale or supply, (c) an offence under section 20 of that Act (assisting in or inducing the commission outside the State of an offence punishable under a corresponding law), (d) an offence under the Customs Acts in relation to the importation or exportation of a controlled drug or in relation to the fraudulent evasion of any prohibition, restriction or obligation in relation to such importation or exportation, (e) an offence under section 31 of this Act in relation to the proceeds of drug trafficking, (f) an offence under section 33 or 34 of this Act, or (g) an offence of aiding, abetting, counselling or procuring the commission of any of the offences mentioned in paragraphs (a) to (f) of this definition or of attempting or conspiring to commit any such offence or inciting another person to do so; “enforcement officer” has the meaning assigned to it by paragraph 1 of the First Schedule to this Act; “forfeiture order” means an order made under section 61 of this Act; “interest”, in relation to property, includes right; “Irish ship” has the same meaning as in section 9 of the Mercantile Marine Act, 1955 ; “Minister” means the Minister for Justice; “premises” includes any building or any part of a building and any vehicle, vessel or structure; “proceeds of drug trafficking” has the meaning assigned to it by section 5 (1) (a) of this Act; “property” includes money and all other property, real or personal, heritable or moveable, including choses in action and other intangible or incorporeal property; “realisable property” means— (a) any property held by the defendant, and (b) any property held by a person to whom the defendant has directly or indirectly made a gift caught by this Act, but does not include property which is the subject of— (a) an order under section 30 of the Misuse of Drugs Act, 1977 (forfeiture orders), or (b) an order under section 61 of this Act; “receiver” means a person appointed as a receiver under section 20 (2) or 24 (7) of this Act; “restraint order” has the meaning assigned to it by section 24 of this Act; “ship” includes any vessel used in navigation; “value of proceeds of drug trafficking” has the meaning assigned to it by section 5 (1) (b) of this Act. (2) For the purposes of this Act the amount that might be realised at the time a confiscation order is made against the defendant is— (a) the aggregate of the values at that time of all the realisable property held by the defendant, less (b) where there are obligations having priority at that time, the aggregate of the amounts payable in pursuance of such obligations, together with the aggregate of the values at that time of all gifts caught by this Act. (3) Subject to the provisions of subsections (4) to (12) of this section, for the purposes of this Act the value of property (other than cash) in relation to any person holding the property— (a) where any other person holds an interest in the property, is— (i) the market value of the first-mentioned person's beneficial interest in the property, less (ii) the amount required to discharge any incumbrance on that interest, and (b) in any other case, is its market value. (4) References in this Act to the value at any time (referred to in subsection (5) of this section as “the material time”) of a person's proceeds of drug trafficking or, as the case may be, of any property obtained by a person as a result of or in connection with the commission of an offence other than a drug trafficking offence are references to— (a) the value of the said proceeds or property to the recipient when he obtained them or it, adjusted to take account of subsequent changes in the value of money, or (b) where subsection (5) of this section applies, the value there mentioned, whichever is the greater. (5) If at the material time the recipient holds— (a) the proceeds or property which he obtained (not being cash), or (b) property which, in whole or in part, directly or indirectly represents in his hands the proceeds or property which he obtained, the value referred to in subsection (4) (b) of this section is the value to him at the material time of the proceeds or property mentioned in paragraph (a) of this subsection or, as the case may be, of the proceeds or property mentioned in paragraph (b) of this subsection, so far as it so represents the proceeds or property which he obtained. (6) Subject to subsection (12) of this section, references in this Act to the value at any time (referred to in subsection (7) of this section as “the material time”) of a gift caught by this Act or to a payment or reward are references to— (a) the value of the gift, payment or reward to the recipient when he received it adjusted to take account of subsequent changes in the value of money, or (b) where subsection (7) of this section applies, the value there mentioned, whichever is the greater. (7) Subject to subsection (12) of this section, if at the material time the recipient holds— (a) the property which he received (not being cash), or (b) property which, in whole or in part, directly or indirectly represents in his hands the property which he received, the value referred to in subsection (6) of this section is the value to him at the material time of the property mentioned in paragraph (a) of this subsection or, as the case may be, of the property mentioned in paragraph (b) of this subsection so far as it so represents the property which he received. (8) For the purposes of subsection (2) of this section, an obligation has priority at any time if it is an obligation of the defendant to— (a) pay an amount due in respect of a fine, or other order of a court, imposed or made on conviction of an offence, where the fine was imposed or order made before the confiscation order, or (b) pay any sum which would be included among the preferential payments (within the meaning of the Bankruptcy Act, 1988 ) in the defendant's bankruptcy commencing on the date of the confiscation order or winding up under an order of the court made on that date. (9) For the purposes of the provisions of this Act relating to drug trafficking, a gift (including a gift made before the commencement of section 4 of this Act) is caught by this Act if— (a) it was made by the defendant at any time since the beginning of the period of 6 years ending when the proceedings were instituted against him, or (b) it was made by the defendant at any time and was a gift of property— (i) which was received by the defendant in connection with drug trafficking carried on by him or another, or (ii) which in whole or in part directly or indirectly represented in the defendant's hands property received by him in that connection. (10) For the purposes of the provisions of this Act relating to offences other than drug trafficking offences, a gift (including a gift made before the commencement of section 9 of this Act) is caught by this Act if— (a) it was made by the defendant at any time after the commission of the offence or, if more than one, the earliest of the offences to which the proceedings for the time being relate, and (b) the court considers it appropriate in all the circumstances to take the gift into account. (11) The reference in subsection (10) of this section to an offence to which the proceedings for the time being relate includes, where the proceedings have resulted in the conviction of the defendant, a reference to any offence which the court takes into consideration when determining his sentence. (12) For the purposes of this Act— (a) the circumstances in which the defendant is to be treated as making a gift include those where he transfers property to another person directly or indirectly for a consideration the value of which is significantly less than the value of the consideration provided by the defendant, and (b) in those circumstances, subsections (2) to (11) of this section shall apply as if the defendant had made a gift of such share in the property as bears to the whole property the same proportion as the difference between the values referred to in paragraph (a) of this subsection bears to the value of the consideration provided by the defendant. (13) This Act applies to property wherever situated. (14) A reference in this Act to an offence includes a reference to an offence committed before the commencement of the provision of this Act in which the reference occurs, but nothing in this Act imposes any duty or confers any power on any court in connection with proceedings against a person for an offence instituted before the commencement of the provision of this Act in which the reference occurs. (15) A reference in this Act to property obtained, or to a pecuniary advantage derived, in connection with drug trafficking or the commission of an offence includes references to property obtained, or to a pecuniary advantage derived, both in that connection and in some other connection. (16) The following provisions shall have effect for the interpretation of this Act, namely, (a) property is held by any person if he holds any interest in it, (b) references to property held by a person include a reference to property vested in his trustee within the meaning of Part V of the Bankruptcy Act, 1988 or liquidator, (c) references to an interest held by a person beneficially in property include a reference to an interest which would be held by him beneficially if the property were not so vested, (d) property is transferred by one person to another if the first person transfers or grants to the other any interest in the property, (e) proceedings for an offence are instituted— (i) when a summons or warrant for arrest is issued in respect of that offence, (ii) when a person is charged with the offence after being taken into custody without a warrant, and where the application of this section would result in there being more than one time for the institution of proceedings, they shall be taken to have been instituted at the earliest of those times, (f) proceedings for an offence are concluded— (i) when the defendant is acquitted on all counts; (ii) if he is convicted on one or more counts, but no application for a confiscation order is made against him or the court decides not to make a confiscation order in his case; or (iii) if a confiscation order is made against him in connection with those proceedings, when the order is satisfied, (g) an application under section 7 or 13 of this Act is concluded— (i) if the court decides not to make a confiscation order against the defendant, when it makes that decision; or (ii) if a confiscation order is made against the defendant as a result of that application, when the order is satisfied, (h) an application under section 8 or 18 of this Act is concluded— (i) if the court decides not to vary the confiscation order in question, when it makes that decision; or (ii) if the court varies the confiscation order as a result of the application, when the order is satisfied, (i) a confiscation order is satisfied when no amount is due under it, (j) an order is subject to appeal until (disregarding any power of a court to grant leave to appeal out of time) there is no further possibility of an appeal on which the order could be varied or set aside. (17) In this Act, a reference to any enactment shall be construed as a reference to that enactment as amended or adapted by or under any subsequent enactment (including this Act). PART II Confiscation Confiscation orders: drug trafficking offences. 4.—(1) Where a person has been sentenced or otherwise dealt with by a court in respect of one or more drug trafficking offences of which he has been convicted on indictment, the Director of Public Prosecutions may make, or cause to be made, an application to the court to determine whether the person convicted has benefited from drug trafficking. (2) An application under subsection (1) of this section may be made at the conclusion of the proceedings at which the person is sentenced or otherwise dealt with or may be made at a later stage. (3) An application under subsection (1) of this section shall not be made unless it appears to the Director of Public Prosecutions that the person in question has benefited from drug trafficking. (4) If the court determines that the person in question has benefited from drug trafficking, the court shall determine in accordance with section 6 of this Act the amount to be recovered in his case by virtue of this section and shall make a confiscation order under this section requiring the person concerned to pay that amount. (5) For the purposes of this Act, a person who has at any time (whether before or after the commencement of this section) received any payment or other reward in connection with drug trafficking carried on by him or another has benefited from drug trafficking. (6) The standard of proof required to determine any question arising under this Act as to— (a) whether a person has benefited from drug trafficking, or (b) the amount to be recovered in his case by virtue of this section, shall be that applicable in civil proceedings. Assessing the proceeds of drug trafficking. 5.—(1) For the purposes of this Act— (a) any payments or other rewards received by a person at any time (whether before or after the commencement of section 4 of this Act) in connection with drug trafficking carried on by him or another are his proceeds of drug trafficking, and (b) the value of his proceeds of drug trafficking is the aggregate of the values of the payments or other rewards. (2) The court shall, for the purpose of determining whether the defendant has benefited from drug trafficking and, if he has, of assessing the value of his proceeds of drug trafficking, make the assumptions set out in subsection (4) of this section except that the court shall not make any of the said assumptions if— (a) the assumption is shown to be incorrect in the case of the defendant, or (b) it is satisfied that there would be a serious risk of injustice in his case if the assumption were to be made. (3) Where the court does not apply one or more of the assumptions set out in subsection (4) of this section it shall state its reasons. (4) The assumptions referred to in subsection (2) of this section are— (a) that any property appearing to the court— (i) to have been held by the defendant at any time since his conviction, or (ii) to have been transferred to him at any time since the beginning of the period of 6 years ending when the proceedings were instituted against him, was received by him, at the earliest time at which he appears to the court to have held it, as a payment or reward in connection with drug trafficking carried on by him, (b) that any expenditure of his since the beginning of that period was met out of payments received by him in connection with drug trafficking carried on by him, and (c) that, for the purpose of valuing any property received or assumed to have been received by him at any time as such a reward, he received the property free of any other interests in it. (5) For the purpose of assessing the value of the defendant's proceeds of drug trafficking in a case where a confiscation order has previously been made against him, the court shall not take into account any of his proceeds of drug trafficking that are shown to the court to have been taken into account in determining the amount to be recovered under that order. Amount to be recovered under confiscation order made under section 4 . 6.—(1) Subject to subsection (2) of this section, where a confiscation order has been made under section 4 of this Act, the amount to be recovered under the order shall be equal to the amount assessed by the court to be the value of the defendant's proceeds of drug trafficking. (2) If the court is satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be the value of his proceeds of drug trafficking, the amount to be recovered in the defendant's case under the confiscation order shall be the amount appearing to the court to be the amount that might be so realised. Re-assessment of whether defendant has benefited from drug trafficking. 7.—(1) This section applies where an application has previously been made to a court under section 4 of this Act and the court has determined that the defendant has not benefited from drug trafficking. (2) If the Director of Public Prosecutions has evidence— (a) which was not considered by the court in making the determination referred to in subsection (1) of this section, but (b) which the Director of Public Prosecutions believes would have led the court to determine that the defendant had benefited from drug trafficking if it had been considered by the court, he may make, or cause to be made, an application to the court for it to consider that evidence. (3) If, having considered the evidence, the court is satisfied that it would have determined that the defendant had benefited from drug trafficking if that evidence had been available to it, the court— (a) shall— (i) make a fresh determination of whether the defendant benefited from drug trafficking; and (ii) make a determination under section 4 (4) of this Act of the amount to be recovered by virtue of that section; and (b) may make a confiscation order under section 4 (4) of this Act. (4) In considering an application under this section the court may take into account any payment or other reward received by the defendant on or after the determination referred to in subsection (1) of this section, but only if the Director of Public Prosecutions shows that it was received by the defendant in connection with drug trafficking carried on by the defendant or another on or before that date. (5) In considering any evidence under this section which relates to any payments or reward to which subsection (4) of this section applies, the court shall not make the assumptions which would otherwise be required by section 5 of this Act. (6) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted. Revised assessment of proceeds of drug trafficking. 8.—(1) This section applies where a court has made a determination under section 4 (4) of this Act of the amount to be recovered in a particular case by virtue of that section referred to in this section as “the current determination”. (2) Where the Director of Public Prosecutions is of the opinion that the real value of the defendant's proceeds of drug trafficking was greater than their assessed value, the Director of Public Prosecutions may make, or cause to be made, an application to the court for the evidence on which he has formed his opinion to be considered by the court. (3) In subsection (2) of this section— “assessed value” means the value of the defendant's proceeds of drug trafficking as assessed by the court under section 6 (1) of this Act; and “real value” means the value of the defendant's proceeds of drug trafficking which took place— (a) in the period by reference to which the current determination was made; or (b) in any earlier period. (4) If, having considered the evidence, the court is satisfied that the real value of the defendant's proceeds of drug trafficking is greater than their assessed value (whether because the real value was higher at the time of the current determination than was thought or because the value of the proceeds in question has subsequently increased), the court shall make a fresh determination under section 4 (4) of this Act of the amount to be recovered by virtue of that section. (5) Any determination under section 4 (4) of this Act by virtue of this section shall be by reference to the amount that might be realised at the time when the determination is made. (6) For any determination under section 4 (4) of this Act by virtue of this section, section 5 (5) of this Act shall not apply in relation to any of the defendant's proceeds of drug trafficking taken into account in respect of the current determination. (7) In relation to any such determination— (a) section 3 (2) of this Act shall have effect as if for “a confiscation order is made against the defendant” there were substituted “of the determination”; (b) sections 3 (8), 10 (5) (a) and 12 (4) of this Act shall have effect as if for “confiscation order” there were substituted “determination”; and (c) section 6 (2) of this Act shall have effect as if for “confiscation order is made” there were substituted “determination is made”. (8) The court may take into account any payment or other reward received by the defendant on or after the date of the current determination, but only if the Director of Public Prosecutions shows that it was received by the defendant in connection with drug trafficking carried on by the defendant or another on or before that date. (9) In considering any evidence under this section which relates to any payment or reward to which subsection (8) of this section applies, the court shall not make the assumptions which would otherwise be required by section 5 of this Act. (10) If, as a result of making the fresh determination required by subsection (4) of this section, the amount to be recovered exceeds the amount set by the current determination, the court may substitute for the amount to be recovered under the confiscation order which was made by reference to the current determination such greater amount as it thinks just in all circumstances of the case. (11) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted. Confiscation orders: offences other than drug trafficking offences. 9.—(1) Where a person has been sentenced or otherwise dealt with in respect of an offence, other than a drug trafficking offence, of which he has been convicted on indictment, then, if an application is made, or caused to be made, to the court by the Director of Public Prosecutions the court may, subject to the provisions of this section, make a confiscation order under this section requiring the person concerned to pay such sum as the court thinks fit. (2) An application under this section may be made if it appears to the Director of Public Prosecutions that the person concerned has benefited from the offence of which he is convicted or from that offence taken together with some other offence (not being a drug trafficking offence) of which he is convicted in the same proceedings or which the court has taken into consideration in determining his sentence. (3) An application under subsection (1) of this section may be made at the conclusion of the proceedings at which the person is sentenced or otherwise dealt with or may be made at a later stage. (4) For the purposes of this Act, a person benefits from an offence other than a drug trafficking offence if he obtains property as a result of or in connection with the commission of that offence and his benefit is the value of the property so obtained. (5) Where a person derives a pecuniary advantage as a result of or in connection with the commission of an offence, he is to be treated for the purposes of this section as if he had obtained as a result of or in connection with the commission of the offence a sum of money equal to the value of the pecuniary advantage. (6) The amount to be recovered by an order under this section shall not exceed— (a) the amount of the benefit or pecuniary advantage which the court is satisfied that a person has obtained, or (b) the amount appearing to the court to be the amount that might be realised at the time the order is made, whichever is the less. (7) The standard of proof required to determine any question arising under this Act as to— (a) whether a person has benefited as mentioned in subsection (2) of this section, or (b) the amount to be recovered in his case by virtue of this section, shall be that applicable in civil proceedings. Statements relevant to making confiscation orders. 10.—(1) Where— (a) an application has been made to a court under section 4 , 7 , 8 , or 9 , of this Act and there is tendered to the court by or on behalf of the Director of Public Prosecutions a statement as to any matters relevant to— (i) the determination of whether the defendant— (I) (in the case of a conviction for a drug trafficking offence) has benefited from drug trafficking, or (II) (in the case of a conviction for an offence other than a drug trafficking offence) has benefited as mentioned in section 9 (4) of this Act, or (ii) the assessment of the value of his proceeds of drug trafficking or the assessment of the value of his benefits as mentioned in section 9 (4) of this Act, as the case may be, and (b) the defendant accepts to any extent any allegation in the statement, the court may, for the purposes of that determination or assessment, treat his acceptance as conclusive of the matters to which it relates. (2) Nothing in this section shall prevent the Director of Public Prosecutions from making more than one statement. (3) Where— (a) a statement is tendered under subsection (1) or (2) of this section, and (b) the court is satisfied that a copy of that statement has been served on the defendant, the court may require the defendant to indicate to what extent he accepts each allegation in the statement and, so far as he does not accept any such allegation, to indicate any matters he proposes to rely on to refute such allegation. (4) If the defendant fails in any respect to comply with a requirement under subsection (3) of this section, he may be treated for the purposes of this section as accepting every allegation in the statement, apart from— (a) any allegation in respect of which he has complied with the requirement, and (b) (in the case of a conviction for a drug trafficking offence or offences) any allegation that he has benefited from drug trafficking or that any payment or other reward was received by him in connection with drug trafficking carried on by him or another, or (c) (in the case of a conviction for an offence or offences other than a drug trafficking offence) any allegation that he has benefited from an offence or that any property was obtained by him as a result of or in connection with the commission of an offence. (5) Where— (a) there is tendered to the court by the defendant a statement as to any matters relevant to determining the amount that might be realised at the time the confiscation order is made, and (b) the Director of Public Prosecutions accepts to any extent any allegation in the statement, the court may, for the purposes of that determination, treat that acceptance as conclusive of the matters to which it relates. (6) Nothing in this section shall prevent a defendant from making more than one statement. (7) An allegation may be accepted or a matter indicated for the purposes of this section— (a) orally before the court, (b) in writing in accordance with rules of court, or (c) as the court may direct. (8) No acceptance by the defendant under this section that any payment or other reward was received by him in connection with drug trafficking carried on by him or another or that he has benefited from an offence other than a drug trafficking offence shall be admissible in evidence in any proceedings for an offence. Provision of information by defendant. 11.—(1) This section applies where an application has been made or caused to be made to a court by the Director of Public Prosecutions under section 4 , 7 , 8 , or 9 , of this Act. (2) For the purpose of obtaining information to assist it in carrying out its functions, the court may, at any time, order the defendant to give it such information as may be specified in the order. (3) An order under subsection (2) of this section may require all, or any specified part, of the required information to be given to the court in such manner, and before such date, as may be specified in the order. (4) If the defendant fails, without reasonable excuse, to comply with any order under this section, the court may draw such inference from that failure as it considers appropriate. (5) Where the Director of Public Prosecutions accepts to any extent any allegation made by the defendant in giving to the court information required by an order under this section, the court may treat that acceptance as conclusive of the matters to which it relates. (6) For the purposes of this section, an allegation may be accepted in such manner as the court may direct. Supplementary provisions concerning confiscation orders. 12.—(1) When considering whether to make a confiscation order under section 9 of this Act (but not when considering whether to make such an order under section 4 of this Act), the court may take into account any information placed before it showing that a victim of an offence to which the proceedings relate has instituted, or intends to institute, civil proceedings against the defendant in respect of loss, injury or damage sustained in connection with the offence. (2) Where a court makes a confiscation order, it may direct that payment of the amount to be recovered in respect of the order shall be made forthwith or at some other time specified in the order. (3) Where a court makes a confiscation order against a defendant in any proceedings, it shall, in respect of any offence of which he is convicted in those proceedings, take account of— (a) any fine imposed on him, (b) any order involving any payment by him, or (c) any forfeiture order made under section 30 of the Misuse of Drugs Act, 1977 , or section 61 of this Act. (4) If the court is satisfied as to any matter relevant for determining the amount that might be realised at the time the confiscation order is made (whether by an acceptance under section 10 of this Act or otherwise), the court may issue a certificate giving the opinion of the court as to the matters concerned and shall do so if satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be— (a) (in the case of a conviction for a drug trafficking offence or offences) the value of the defendant's proceeds of drug trafficking, or (b) (in the case of a conviction for an offence or offences other than a drug trafficking offence) the value of the defendant's benefit from the offence or offences in respect of which the order may be made. Power of High Court where defendant has died or is absent. 13.—(1) Subsection (2) of this section applies where a person has been convicted on indictment of one or more offences. (2) If the Director of Public Prosecutions asks it to proceed under this section, the High Court may exercise the powers of a court under section 4 or section 9 of this Act, in the case respectively of a conviction for a drug trafficking offence or a conviction for an offence other than a drug trafficking offence, to make a confiscation order against the defendant if satisfied that the defendant has died or absconded. (3) Subsection (4) of this section applies where proceedings for one or more offences in respect of which a confiscation order may be made under this Act have been instituted against a person but have not been concluded. (4) If the Director of Public Prosecutions asks it to proceed under this section, the High Court may exercise the powers of a court under section 4 or section 9 of this Act, where the relevant proceedings have been instituted respectively in respect of a drug trafficking offence or an offence other than a drug trafficking offence, to make a confiscation order against the defendant if satisfied that the defendant has absconded. (5) The power conferred by subsection (4) of this section may not be exercised at any time before the end of the period of two years beginning with the date which is, in the opinion of the court, the date on which the defendant absconded save where it appears to the High Court that it would be reasonable in the circumstances. (6) In any proceedings on an application under this section— (a) sections 5 (2), 10 (3) and 10 (4) of this Act shall not apply, (b) the court shall not make a confiscation order against a person who has absconded unless it is satisfied that the Director of Public Prosecutions has taken reasonable steps to contact him, and (c) any person appearing to the court to be likely to be affected by the making of a confiscation order by the court shall be entitled to appear before the court and make representations. Effect of conviction where High Court has acted under section 13 . 14.—Where the High Court has made a confiscation order by virtue of section 13 of this Act, the court shall, in respect of the offence or any of the offences concerned take account of the following, namely: (a) any fine imposed on him, (b) any order involving any payment by him, or (c) any forfeiture order made under section 30 of the Misuse of Drugs Act, 1977 , or under section 61 of this Act. Appeal against confiscation order. 15.—(1) An appeal against the making of a confiscation order shall lie to the Court of Criminal Appeal. (2) If it upholds the appeal, in whole or in part, the court may, on an application by a person who held property which was realisable property, order compensation to be paid to the applicant if— (a) it is satisfied that the applicant has suffered loss as a result of the making of the confiscation order; and (b) having regard to all the circumstances of the case, the court considers it to be appropriate. (3) The amount of compensation to be paid under this section shall be such as the court considers just in all the circumstances of the case. Variation of confiscation orders. 16.—(1) If, on an application by the defendant or by the Director of Public Prosecutions in respect of a confiscation order, the High Court is satisfied that the value of the realisable property is inadequate for the payment of any amount remaining to be recovered under the order, the court shall substitute for the amount to be recovered under the order such lesser amount as the court thinks just in all the circumstances of the case. (2) For the purposes of subsection (1) of this section— (a) in the case of realisable property held by a person who has been adjudged bankrupt the court shall take into account the extent to which any property held by him may be distributed among creditors, and (b) the court may disregard any inadequacy in the value of the realisable property which appears to the court to be attributable wholly or partly to anything done by the defendant for the purpose of preserving any property held by a person to whom the defendant had directly or indirectly made a gift caught by this Act from any risk of realisation under this Act. Variation of confiscation orders made by virtue of section 13 . 17.—(1) This section applies where— (a) the High Court has made a confiscation order by virtue of section 13 (4) of this Act, and (b) the defendant has ceased to be an absconder. (2) If, on an application by the defendant or the Director of Public Prosecutions in respect of the confiscation order, the High Court is satisfied that— (a) the value of the defendant's proceeds of drug trafficking or his benefit as mentioned in section 9 (4) of this Act in the period by reference to which the determination in question was made (“the original value”), or (b) the amount that might have been realised at the time the confiscation order was made, was less than the amount ordered to be paid under the confiscation order, the court— (i) may make a fresh determination of the value of the defendant's proceeds or benefit under section 4 of this Act in the case of drug trafficking and under section 9 of this Act in the case of an offence other than a drug trafficking offence, and (ii) may, if it considers it just in all the circumstances, vary the amount to be recovered under the confiscation order. (3) For any determination under section 4 of this Act by virtue of this section, section 5 (5) shall not apply in relation to any of the defendant's proceeds of drug trafficking taken into account in determining the original value. (4) Where the court varies a confiscation order under this section it may, on an application by a person who held property which was realisable property, order compensation to be paid to the applicant if— (a) it is satisfied that the applicant has suffered loss as a result of the making of the confiscation order; and (b) having regard to all the circumstances of the case, the court considers it to be appropriate. (5) The amount of compensation to be paid under this section shall be such as the court considers just in all the circumstances of the case. (6) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the confiscation order was made. Increase in value of realisable property. 18.—(1) This section shall have effect where the amount which a person is ordered to pay by a confiscation order is less than the amount assessed to be the value of his proceeds of drug trafficking or, as the case may be, the value of the benefit he has obtained from an offence other than a drug trafficking offence. (2) If, on an application made by the Director of Public Prosecutions, the High Court is satisfied that the amount (“the first amount”) that might be realised in the case of the person in question is greater than the amount taken into account in making the confiscation order (whether it was greater than was thought when the order was made or has subsequently increased), the court may substitute for the first amount such amount (not exceeding the amount assessed as the value referred to in subsection (1) of this section) as appears to the court to be appropriate having regard to the amount now shown to be realisable. PART III Enforcement, etc. of Confiscation Orders Enforcement of confiscation orders. 19.—(1) Where a court makes a confiscation order, then (without prejudice to the provisions of section 22 of this Act enabling property of the defendant in the hands of a receiver appointed under this Act to be applied in satisfaction of the confiscation order) the order may be enforced by the Director of Public Prosecutions at any time after it is made (or, if the order provides for payment at a later time, then at any time after the later time) as if it were a judgment of the High Court for the payment to the State of the sum specified in the order (or of any lesser sum remaining due under the order), save that nothing in this subsection shall enable a person to be imprisoned. (2) Subject to subsection (3) of this section, if, at any time after payment of a sum due under a confiscation order has become enforceable in the manner provided for by subsection (1) of this section, it is reported to the High Court, by the Director of Public Prosecutions that any such sum or any part thereof remains unpaid, the court may, without prejudice to the validity of anything previously done under the order or to the power to enforce the order in the future in accordance with subsection (1) of this section, order that the defendant shall be imprisoned for a period not exceeding that set out in the second column of the table to this section opposite to the amount set out therein of the confiscation order remaining unpaid. (3) An order under subsection (2) of this section shall not be made unless the defendant has been given a reasonable opportunity to make any representations to the court that the order should not be made and the court has taken into account any representations so made and any representations made by the Director of Public Prosecutions in reply. (4) Any term of imprisonment imposed under subsection (2) of this section shall commence on the expiration of any term of imprisonment for which the defendant is liable under the sentence for the offence in question or otherwise, but shall be reduced in proportion to any sum or sums paid or recovered from time to time under the confiscation order. TABLE Amount outstanding under confiscation order Period of imprisonment Not exceeding £500 45 days Exceeding £500 but not exceeding £1,000 3 months Exceeding £1,000 but not exceeding £2,500 4 months Exceeding £2,500 but not exceeding £5,000 6 months Exceeding £5,000 but not exceeding £10,000 9 months Exceeding £10,000 but not exceeding £20,000 12 months Exceeding £20,000 but not exceeding £50,000 18 months Exceeding £50,000 but not exceeding £100,000 2 years Exceeding £100,000 but not exceeding £250,000 3 years Exceeding £250,000 but not exceeding £1 million 5 years Exceeding £1 million 10 years Realisation of property. 20.—(1) Where— (a) a confiscation order is made under this Act, (b) the confiscation order is not subject to appeal, and (c) the confiscation order has not been satisfied, the High Court may, on an application by the Director of Public Prosecutions, exercise the powers conferred by subsections (2) to (6) of this section. (2) The court may appoint a person to be a receiver in respect of realisable property. (3) The court may empower a receiver appointed under subsection (2) of this section or under section 24 of this Act to take possession of the property subject to such conditions or exceptions as may be specified by the court. (4) The court may order any person having possession or control of realisable property to give possession of it to the receiver. (5) The court may empower the receiver to realise any realisable property in such manner as the court may direct. (6) The court may order any person holding an interest in realisable property to make such payment to the receiver in respect of any beneficial interest held by the defendant or, as the case may be, the recipient of any gift caught by this Act as the court may direct and the court may, on the payment being made, by order transfer, grant or extinguish any interest in the property. (7) The court shall not, in respect of any property, exercise the powers conferred by subsection (3), (4), (5) or (6) of this section unless a reasonable opportunity has been given for persons holding any interest in the property to make representations to the court. Interest on sums unpaid under confiscation orders. 21.—(1) Subject to subsection (2) of this section, if any sum required to be paid by a person under a confiscation order is not paid when it is required to be paid (whether forthwith on the making of an order or at the time specified by the court), that person shall be liable to pay interest on that sum for the period for which it remains unpaid and the amount of the interest shall for the purposes of enforcement be treated as part of the amount to be recovered from him under the confiscation order. (2) The amount of interest payable under subsection (1) of this section shall be disregarded for the purposes of calculating the term of imprisonment to be imposed by virtue of section 19 of this Act. (3) The rate of interest payable under subsection (1) of this section shall be that for the time being applying to a High Court civil judgment debt. Application of proceeds of realisation. 22.—(1) Money paid or recovered in respect of a confiscation order (including any variation of such an order) may, to the extent necessary, be applied to meet expenses incurred in exercising any powers under this Act and the remuneration of any person employed for that purpose. (2) Money paid or recovered in respect of a confiscation order shall, following the payment of any expenses or remuneration in accordance with subsection (1) of this section, be applied towards satisfaction of the confiscation order and paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister for Finance. Cases in which restraint orders may be made. 23.—(1) The powers conferred on the High Court by section 24 of this Act shall be exercisable where— (a) (i) proceedings have been instituted in the State against the defendant for an offence which is a drug trafficking offence or an indictable offence other than a drug trafficking offence or an application has been made in respect of the defendant under section 7 , 8 , 13 or 18 of this Act, (ii) the proceedings or the application have not or has not been concluded, and (iii) either a confiscation order has been made or it appears to the court that there are reasonable grounds for thinking that a confiscation order may be made in the proceedings or that in the case of an application under section 7 , 8 , 13 or 18 of this Act the court will be satisfied, as the case may be, as mentioned in section 7 (3), 8 (4), 13 (2), 13 (4) or 18 (2) of this Act, or (b) (i) the court is satisfied that proceedings are to be instituted against a person in respect of an offence which is a drug trafficking offence or an offence in respect of which a confiscation order might be made under section 9 of this Act or that an application of a kind mentioned in subsection 1 (a) (i) of this section is to be made in respect of a person, and (ii) it appears to the court that a confiscation order may be made in connection with the offence or that a court will be satisfied as mentioned in subsection 1 (a) (iii) of this section. (2) For the purposes of section 24 of this Act, at any time when those powers are exercisable before proceedings have been instituted— (a) references in this Act to the defendant shall be construed as references to the person referred to in subsection (1) (b) (i) of this section, and (b) references in this Act to realisable property shall be construed as if, immediately before that time, proceedings had been instituted against the person referred to in subsection (1) (b) (i) of this section for an offence which is a drug trafficking offence or an offence in respect of which a confiscation order might be made under section 9 of this Act. (3) Where the court has made an order under section 24 of this Act by virtue of subsection (1) (b) of this section, the court shall discharge the order if proceedings in respect of the offence are not instituted or the relevant application is not made within such time as the court considers reasonable. Restraint orders. 24.—(1) The High Court may by order (in this Act referred to as a “restraint order”) prohibit any person from dealing with any realisable property, subject to such conditions and exceptions as may be specified in that order. (2) Without prejudice to the generality of subsection (1) of this section, a restraint order may make such provision as the court thinks fit for living expenses and legal expenses. (3) A restraint order may apply— (a) to all realisable property held by a specified person, whether the property is described in the order or not, and (b) to realisable property held by a specified person, being property transferred to him after the making of the order. (4) A restraint order— (a) may be made only on an application by the Director of Public Prosecutions, which may be made ex parte and otherwise than in public, and (b) shall provide for notice to be given to persons affected by the order. (5) A restraint order— (a) may be discharged or varied in relation to any property, and (b) shall be discharged on the conclusion of the proceedings or of the application in question. (6) An application for the discharge or variation of a restraint order may be made by any person affected by it. (7) Where the High Court has made a restraint order, the court may at any time appoint a receiver— (a) to take possession of any realisable property, and (b) in accordance with the court's directions, to manage or otherwise deal with any property in respect of which he is appointed, subject to such exceptions and conditions as may be specified by the court, and may require any person having possession or control of property in respect of which a receiver is appointed under this section to give possession of it to the receiver. (8) For the purposes of this Act, dealing with property held by any person includes (without prejudice to the generality of the expression)— (a) where a debt is owed to that person, making a payment to any person in reduction of the amount of the debt, and (b) removing the property from the State. (9) Where the High Court has made a restraint order, a member of the Garda Síochána or an officer of customs and excise may, for the purpose of preventing any realisable property being removed from the State, seize the property. (10) Property seized under subsection (9) of this section shall be dealt with in accordance with the court's directions. Registration of restraint orders. 25.—(1) Where a restraint order is made, the registrar of the High Court shall, in the case of registered land, furnish the Registrar of Titles with notice of the order and the Registrar of Titles shall thereupon cause an entry to be made in the register under the Registration of Title Act, 1964 , inhibiting, until such time as the order is discharged, any dealing with any registered land or charge which appears to be affected by the order. (2) Where notice of an order has been given under subsection (1) of this section and the order is varied, the registrar of the High Court shall furnish the Registrar of Titles with notice to that effect and the Registrar of Titles shall thereupon cause the entry made under subsection (1) of this section to be varied to that effect. (3) Where notice of an order has been given under subsection (1) of this section and the order is discharged, the registrar of the High Court shall furnish the Registrar of Titles with notice to that effect and the Registrar of Titles shall cancel the entry made under subsection (1) of this section. (4) Where a restraint order is made, the registrar of the High Court shall, in the case of unregistered land, furnish the Registrar of Deeds with notice of the order and the Registrar of Deeds shall thereupon cause the notice to be registered in the Registry of Deeds pursuant to the Registration of Deeds Act, 1707. (5) Where notice of an order has been given under subsection (4) of this section and the order is varied, the registrar of the High Court shall furnish the Registrar of Deeds with notice to that effect and the Registrar of Deeds shall thereupon cause the entry made under subsecti …