(1) The proceeds of property realised under section 303T must be applied as follows -
(a) first, they must be applied in making any payment required to be made by virtue of section 303R(9);
(b) second, they must be applied in making any payment of legal expenses which, after giving effect to section 303O(5) (including as applied by section 303R(5)), are payable under this subsection in pursuance of provision under section 303O(4) or, as the case may be, 303R(4);
(c) third, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part and in realising the property;
(d) fourth, they must be paid -
(i) if the property was forfeited by a magistrates’ court or the High Court, into the Consolidated Fund;
(ii) if the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund.
(2) If what is realised under section 303T represents part only of an item of property sei
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