(1) This section applies if (a) a police officer reasonably suspects that a person in possession of a firearm is committing an offence under section 14B ; and(b) seizes that firearm under section 14B(5) .(2) The Commissioner is to hold the seized firearm in safe custody pending a decision as to whether or not to prosecute the person for the offence.(3) If the Commissioner is satisfied that the person was in lawful possession of the firearm when it was seized, the following provisions apply:(a) if the person is prosecuted, the firearm is, subject to any orders of the court, to be held pending the outcome of the proceedings and may be used in evidence;(b) if the person is prosecuted but is not convicted, or the person is convicted but the court does not make an order under section 14B(2B) , the firearm is to be (i) returned to the person at the conclusion of the proceedings if at that time the firearm is registered and the person is still entitled to possess it; or(ii) in any other case, disposed of as the Commissioner determines;(c) if the person is not or can no longer be prosecuted, the firearm is to be (i) returned to the person if at the relevant time the firearm is registered and the person is still entitled to possess it; or(ii) in any other case, disposed of as the Commissioner determines;(d) if for any reason it proves impossible or impracticable to return the firearm as required by paragraph (b)(i) or paragraph (c)(i) , the firearm may be disposed of as the Commissioner determines.(4) If the Commissioner is satisfied that the person was not in lawful possession of the firearm when it was seized, the following provisions apply:(a) if the person is prosecuted, the firearm is, subject to any orders of the court, to be held pending the outcome of the proceedings and may be used in evidence;(b) if the person is prosecuted for the offence but is not convicted, or the person is convicted but the court does not make an order under section 14B(2B) , the Commissioner is to (i) pass the firearm, if it is registered, to any claimant who can establish ownership of it and an entitlement to possess it under the Firearms Act 1996 ; or(ii) in any other case, dispose of the firearm as the Commissioner determines;(c) if the person is not, or can no longer be, prosecuted for the offence, the Commissioner is to (i) pass the firearm, if at the relevant time it is registered, to any claimant who can establish ownership of it and an entitlement to possess it under the Firearms Act 1996 ; or(ii) in any other case, dispose of the firearm as the Commissioner determines.(5) Nothing in this section is to be taken as derogating from the powers that a court, police officer or other person may lawfully exercise over the seized firearm with regard to other offences, or crimes, involving that firearm.