This section applies if—
a court has made a confiscation order,
the defendant dies while the order is not satisfied, and
the designated officer for a magistrates' court applies to the Crown Court for the discharge of the order.
The court may discharge the order if it appears to the court that—
it is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, or
it would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose.