24.—Section 10 of the Act of 1994 is amended as follows:

(a) by substituting the following for subsection (1) (amended by section 27 of the Criminal Justice Act 1999):

“(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 or 9 of this Act, and

(b) concerns any matter relevant—

(i) to the determination of whether the defendant—

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

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

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

or

(ii) to the assessment of the value of the defendant's proceeds of drug trafficking, the value of the funds subject to confiscation 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.”;

(b) by substituting the following for subsection (4):

“(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 confiscation, or

(iii) in the case of a conviction for one or more offences, other than a drug trafficking offence or an offence of financing terrorism, 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.”;

(c) by substituting the following for subsection (8):

“(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, or

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

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