Section 23Part 2 — The Financial Reporting Authority
Postponement
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The co urt or summary court may proceed under section 15 before it sentences the defendant for the offence or any of the offences concerned or postpone proceedings under section 15 for a specified period.
The court or summary court may extend a period of postponement but, except in exceptional circumstances, a period of postponement including one as extended shall not end after the permitted period ends.
The permitted period is the period of two years starting with the date of conviction.
Where —
the defendant appeals against that person’s conviction for the offence or any of the offences concerned; and
the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (3), the permitted period is that period of three months.
A postponement or extension may be made —
on application by the defendant;
on application by the Director of Public Prosecutions; or
by the court or summary court of its own motion.
If proceedings are postponed for a period and an application to extend the period is made before it ends, the application may be granted even after the period ends.
The date of conviction is —
the date on which the defendant was convicted of the offence concerned; or
if there are two or more offences and the convictions were on different dates, the date of the latest.
References to appealing include references to appealing by way of case stated.
A confiscation order shall not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a pos tponement.
Subsection (9) shall not apply if before it made the confiscation order the court imposed a fine on the defendant or made an order falling within section 23 (1).