Statements relating to benefit from commission of an offence

(1) (a) a person has been convicted of an offence and the Director of Public Prosecutions or the Financial Intelligence Unit tenders to the court a statement as to any matters relevant to– (i) determining whether the person has benefited from the offence or from any other offence of which he is convicted in the same proceedings or which is 120[CAP. 104 Money Laundering and Terrorism (Prevention) taken into account in determining his sentence; or (ii) an assessment of the value of the person’s benefit from the offence or any other offence of which he is convicted in the same proceedings or which is taken into account; and (b) the person accepts to any extent an allegation in the statement, the court may, for the purposes of so determining or making that assessment, treat his acceptance as conclusive of the matters to which it relates. (2) Where a statement is tendered under sub-section (1)(a) and the Court is satisfied that a copy of that statement has been served on the person, the Court may require the person to indicate to what extent he accepts each allegation in the statement and so far as he does not accept any allegation, to indicate any matters he proposes to rely on. (3) Where the person fails in any respect to comply with a requirement under sub-section (2), he may be treated for the purposes of this section as having accepted every allegation in the statement other than– (a) an allegation in respect of which he complied with the requirement; and (b) an allegation that he has benefited from an offence or that any property or advantage was obtained by him as a result of or in connection with the commission of the offence. (4) Where– (a) the person tenders to the court a statement as to any matters relevant to determining the amount that might be realised at the time the pecuniary penalty order is made; and (b) the Director of Public Prosecutions or the Financial Intelligence Unit accepts to any extent any allegation in the statement, the Court may, for the purposes of that determination, treat the acceptance of the Director of Public Prosecutions or the Financial Intelligence Unit, as the case may be, as conclusive of the matters to which it relates. (5) An allegation may be accepted or a matter indicated for the purposes of this section either– (a) orally before the court; or (b) in writing in accordance with rules of court. (6) An acceptance by a person under this section that he received any benefits from the commission of an offence is admissible in any proceedings for any crime.