10.—F33[(1) Where a defendant accepts to any extent an allegation in a statement that—

(a) is tendered by or on behalf of the Director of Public Prosecutions to a court that is engaged in a determination under section 4 of this Act as to whether a person has benefited from drug trafficking or as to any amount to be recovered by virtue of that section or to a court that is considering an application under section 7, 8, 8A, 8D, 8E F34[, 8F, 8I, 8J] or 9 of this Act, and

(b) concerns any matter relevant—

(i) the determination of whether the defendant—

(I) (in the case of a conviction for a drug trafficking offence) has benefited from drug trafficking, or

F35[(II) in the case of a conviction for an offence of financing terrorism, holds funds subject to confiscation,

(IIA) in the case of a conviction for a relevant offence, has benefited as mentioned in section 8F(1)(a) or (b), or

(III) in the case of a conviction for an offence other than a drug trafficking offence, an offence of financing terrorism or a relevant offence, has benefited as mentioned in section 9(4), or]

or

(ii) to the assessment of the value of the defendant's proceeds of drug trafficking, the value of the funds subject to confiscation F34[, the value of the defendant’s benefit as mentioned in section 8F(1)(a) or (b) (as assessed in accordance with section 8G)] or the value of the defendant's benefits as mentioned in section 9(4) of this Act, as the case may be,

the court may, for the purposes of that determination or assessment, treat the defendant's acceptance as conclusive of the matters to which it relates.]

(2) Nothing in this section shall prevent the Director of Public Prosecutions from making more than one statement.

(3) Where—

(a) a statement is tendered under subsection (1) or (2) of this section, and

(b) the court is satisfied that a copy of that statement has been served on the defendant,

the court may require the defendant to indicate to what extent he accepts each allegation in the statement and, so far as he does not accept any such allegation, to indicate any matters he proposes to rely on to refute such allegation.

F33[(4) A defendant who fails in any respect to comply with a requirement under subsection (3) of this section may be treated for the purposes of this section as accepting every allegation in the statement other than—

(a) any allegation in respect of which the defendant has complied with the requirement, and

(b) any allegation that—

(i) in the case of a conviction for one or more drug trafficking offences, the defendant has benefited from drug trafficking or that any payment or reward was received by the defendant in connection with drug trafficking carried on by the defendant or another person,

(ii) in the case of a conviction for one or more offences of financing terrorism, the defendant holds funds subject to F35[confiscation,]

F34[(iia) in the case of a conviction for a relevant offence, the defendant has benefited from the offence or relevant conduct, or has derived any economic advantage from that offence or conduct, or]

(iii) in the case of a conviction for one or more offences, F35[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence], the defendant benefited from the offence or property was obtained from the defendant as a result of or in connection with the commission of an offence.]

(5) Where—

(a) there is tendered to the court by the defendant 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 Director of Public Prosecutions 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) Nothing in this section shall prevent a defendant from making more than one statement.

(7) An allegation may be accepted or a matter indicated for the purposes of this section—

(a) orally before the court,

(b) in writing in accordance with rules of court, or

(c) as the court may direct.

F33[(8) No acceptance by the defendant under this section of an allegation that—

(a) any payment or other reward was received by the defendant in connection with drug trafficking carried on by the defendant or another person,

(b) the defendant holds funds subject to confiscation, F36[…]

F34[(bb) the defendant has benefited from a relevant offence or relevant conduct, or]

(c) the defendant has benefited from an offence F35[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence, or from relevant conduct],

shall be admissible in evidence in any proceedings for an offence.]