298(1)  While cash is detained under section 295, 297C or 297D, an application for the forfeiture of the whole or any part of it may be made–

(a)to a magistrates’ court by the Commissioners of Customs and Excise, an accredited financial investigator, a constable or an SFO officer,

(b)(in Scotland) to the sheriff by the Scottish Ministers.

298(2)  The court or sheriff may order the forfeiture of the cash or any part of it if satisfied that the cash or part–

(a)is recoverable property, or

(b)is intended by any person for use in unlawful conduct.

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