10. Statements relevant to making confiscation orders.
(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, 8F, 8I, 8J 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,
(IIA) in the case of a conviction for a relevant offence, has benefited as mentioned in section 8F(1)(a) or (b), or