(1) When assessing the value of benefits derived by a person from the
commission of a confiscation offence for the purposes of making a pecuniary
penalty order against a person (
"relevant person" ), the court must have regard to the evidence before it
about the following—
(a) the value of cash and other property that came into
the possession or under the control of the relevant person or someone else at
the request, or by the direction, of the relevant person, because of the
commission of the offence;
(b) the value of any benefit provided for the
relevant person or someone else at the request, or by the direction, of the
relevant person because of the commission of the offence;
(c) if the offence
consisted of the doing of an act or thing in relation to a dangerous drug or
controlled substance (the
"illegal drug" )—
(i) the market value, when the offence was committed, of a
dangerous drug or controlled substance similar, or substantially similar, to
the illegal drug involved in the offence; and
(ii) the amount that was, or
the range of amounts that were, ordinarily paid for the doing of a similar, or
substantially similar, act or thing;
(i) if the application
relates to a single offence—before, during and after the commission of the
offence; or
(ii) if the application relates to 2 or more offences—before,
during and after the offence period.
(2) The court—
(a) may treat as the
value of the benefit the value the benefit would have had if derived when the
valuation is being made; and
(b) without limiting paragraph (a) , may have
regard to any decline in the purchasing power of money between the time the
benefit was derived and the time the valuation is being made.
(3) In this
section—
"offence period" , for an application for a pecuniary penalty order made in
relation to 2 or more offences, means the period starting when the earlier or
earliest of the offences was committed and ending when the later or latest of
the offences was committed.
