If property is forfeited under section 303O or 303R, a relevant officer must realise the property or make arrangements for its realisation.
But the property is not to be realised—
before the end of the period within which an appeal may be made (whether under section 303S or otherwise), or
if an appeal is made within that period, before the appeal is determined or otherwise disposed of.
The realisation of property under subsection (1) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property.