18. (1) Where an application is made to a court for a confiscation order in respect of a person's conviction of an offence, the court may, in determining the application, have regard to the transcript of any proceeding against the person for the offence and to the evidence given in any such proceeding.
(2) Where—
(a) an application is made for a confiscation order in respect of a person's conviction of an offence;
(b) the application is made to the court before which the person was convicted; and
(c) the court has not, when the application is made, passed sentence on the person for the offence;
the court may, if satisfied that it is reasonable to do so in all the circumstances, defer passing sentence until it has determined the application for the confiscation order.
(3) Where—
(a) a person is to be taken to have been convicted of an offence by reason of paragraph 5 (1) (c); and
(b) an application is made to a court for a confiscation order in respect of the conviction;
the reference in subsection (1) to a proceeding against the person for the offence includes a reference to a proceeding against the person for the other offence referred to in that paragraph.