(1)  Except as otherwise provided by this Act or any other enactment, a finding of guilt without the recording of a conviction is not to be taken to be a conviction for any purpose.

(2)  A finding of guilt without the recording of a conviction –

(a) does not prevent a court from making any other order that it is authorised to make by this Act or any other enactment in consequence of the finding; and

(b) has the same effect as if a conviction had been recorded for the purpose of –

(i) appeals against sentence; or

(ii) proceedings for variation or breach of sentence; or

(iii) subsequent proceedings against the offender for the same offence; or

(iv) enactments providing for the mandatory forfeiture of property on conviction; or

(v) enactments providing for any other kind of mandatory penalty on conviction, not involving disqualification for, or loss of, office or the forfeiture, or suspension, of pensions or other benefits.