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