s 27 Forfeiture.
(1) Subject to subsection (2) below, the court by or before which a person is convicted of an offence under this Act or an offence falling within subsection (3) below or an offence to which section 1 of the Criminal Justice (Scotland) Act 1987 relates or a drug trafficking offence, as defined in Article 2(2) of the Proceeds of Crime (Northern Ireland) Order 1996 may order anything shown to the satisfaction of the court to relate to the offence, to be forfeited and either destroyed or dealt with in such other manner as the court may order. (2) The court shall not order anything to be forfeited under this section, where a person claiming to be the owner of or otherwise interested in it applies to be heard by the court, unless an opportunity has been given to him to show cause why the order should not be made. (3) An offence falls within this subsection if it is an offence which is specified in— (a) paragraph 1 of Schedule 2 to the Proceeds of Crime Act 2002 (drug trafficking offences), or (b) so far as it relates to that paragraph, paragraph 10 of that Schedule.