Rules for determining benefit and assessing value

(1) Where a person obtains property as the result of, or in connection with the commission of an offence, his benefit is the value of the property so obtained. (2) Where a person derived an advantage as a result of or in connection with the commission of an offence, his advantage shall be deemed to be a sum of money equal to the value of the advantage so derived. (3) The Court, in determining whether a person has benefited from the commission of an offence or from the offence taken together with other offences shall, unless the contrary is proved, deem– (a) all property appearing to the Court to be held by the person on the day on which the application is made; (b) all property appearing to the Court to be held by the person at any time– (i) within the period between the day the offence, or the earliest offence, was committed and the day on which the application is made; or (ii) within the period of 6 years immediately before the day on which the application is made, whichever is the longer, to be property that came into the possession or under the control of the person by the reason of the commission of that offence or those offences for which the person was convicted; (c) any expenditure by the person since the beginning of that period to be expenditure met out of payments received by him as a result of, or in connection with, the commission of that offence or those offences; and (d) any property received or deemed to have been received by the person at any time as a result of, or in connection with the commission by him of that offence or those offences as property received by him free of any interest therein. (4) Where a pecuniary penalty order has been previously made against a person, in assessing the value of any benefit derived by him from the commission of an offence, the Court shall leave out of account any of the benefits that are shown to the Court to have been taken into account in determining the amount to be recovered under that order. (5) If evidence is given at the hearing of the application that the value of the person’s property at any time after the commission of an offence exceeded the value of the person’s property before the commission of the offence, then the Court shall, subject to sub-section (6), treat the value of the benefit as being not less than the amount of that excess. (6) If, after evidence of the kind referred to in sub-section (5) is given, the person satisfies the court that the whole or part of the excess was due to causes unrelated to the commission of an offence, sub-section (5) does not apply to the excess or, as the case may be, that part.