9 Statements relevant to making confiscation orders.S
(1)Where the prosecutor applies for the making of a confiscation order, the prosecutor may lodge with the clerk of court a statement as to any matters relevant—
(a)in connection with a drug trafficking offence, to the assessment of the value of the accused’s proceeds of drug trafficking; and
(b)in connection with any other offence—
(i)to determining whether the accused has benefited for the purposes of section 1(6)(a) of this Act; or
(ii)to an assessment of the value of the accused’s benefit from the commission of the offence.
(2)Without prejudice to section 256 of the 1995 Act, if the accused accepts to any extent any allegation in the statement lodged under subsection (1) above, the court may, for the purpose of such determination or assessment as is mentioned in paragraph (a) or (b) of that subsection, treat his acceptance as conclusive of the matters to which it relates.
(3)Where—
(a)a statement is lodged under subsection (1) above; and
(b)the court is satisfied that a copy of that statement has been served on the accused,
the court may require the accused to indicate, within such period as the court may specify, to what extent he accepts each allegation in the statement and, in so far as he does not accept any such allegation, to indicate the basis of such non-acceptance.
(4)If the accused fails in any respect to comply with a requirement under subsection (3) above, he may be treated for the purposes of this section as accepting every allegation in the statement apart from any allegation in respect of which he has complied with the requirement.
(5)Without prejudice to section 256 of the 1995 Act, where—
(a)there is lodged with the clerk of court by the accused 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 prosecutor 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)Without prejudice to section 10(1) of this Act, where—
(a)any allegation in the statement lodged under subsection (1) above is challenged by the accused, or
(b)the basis of the non-acceptance by the accused of any such allegation is challenged by the prosecutor,
the court shall consider the matters being challenged at a hearing.
(7)Where the judge presiding at a hearing held under subsection (6) above is not the trial judge he may, on the application of either party, if he considers that it would be in the interests of justice to do so, adjourn the hearing to a date when the trial judge is available.
(8)No acceptance by a person under this section that any payment or other reward was received by him in connection with drug trafficking carried on by him or another shall be admissible in evidence in any proceedings, whether in Scotland or elsewhere, in respect of an offence.