(1)  If a person has been convicted of a serious offence, and an application is made to a court under section 11 (1) (a) in relation to particular property, the court may, if it is satisfied that the property is tainted property in relation to the offence, order that the property is forfeited to the State.

(2)  In considering whether to make a forfeiture order a court is, having regard to the information before it, to consider –

(a) the use that is ordinarily made, or was intended to be made, of the property; and

(b) any hardship that is likely to be caused to any person by making the order.

(3)  In considering any hardship that is likely to be caused to a person convicted of a serious offence by the making of a forfeiture order, a court is not to take into account the sentence imposed for the offence.

(4)  If a court orders that property other than money is forfeited to the State under a forfeiture order, the court is to specify in the order the amount that it considers to be the value of the property at the time the order is made.

(5)  If, at the hearing of an application made under section 11 (1) (a) in reliance on the conviction of a person of a serious offence, evidence is given that property to which the application relates was in the possession of the person at, or immediately after, the time the offence was committed, then –

(a) if there is no evidence given tending to show that the property was not used in, or in connection with, the commission of the offence – the court is to presume that the property was used in, or in connection with, the commission of the offence; or

(b) in any other case – the court is not to make an order under this section in relation to the property unless it is satisfied that the property was used in, or in connection with, the commission of the offence.

(6)  A court that makes a forfeiture order in reliance on a person's conviction of a serious offence may declare in the order the extent of the person's estate, interest or rights in the property affected by the order and, if the order applies to land, the court must do so.