(1) “Cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically.
(2) “Crypto wallet” means—
(a) software,
(b) hardware,
(c) a physical item, or
(d) any combination of the things mentioned in paragraphs (a) to (c),
which is used to store the cryptographic private key that allows cryptoassets to be accessed.
(3) “Cryptoasset-related item” has the meaning given in section 127C(5B).
(4) The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is—
(a) disposed of,
(b) transferred, or
(c) otherwise dealt with,
in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way.
(5) The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section.
(6) The Secretary of State must consult the Scottish Ministers before making regulations under subsection (5).
(1) Proceedings for an offence are instituted against a person—
(a) on his arrest without warrant;
(b) when he is charged with the offence without being arrested;
(c) when a warrant to arrest him is granted;
(d) when a warrant to cite him is granted;
(e) when he first appears on petition or when an indictment or complaint is served on him.
(2) If more than one time is found under subsection (1) in relation to proceedings they are instituted at the earliest of those times.
(3) Proceedings for an offence are concluded when—
(a) the trial diet is deserted simpliciter,
(b) the accused is acquitted or, under section 65 or 147 of the Procedure Act, discharged or liberated,
(c) the court sentences the accused without making a confiscation order and without postponing a decision as regards making such an order,
(d) the court decides, after such a postponement, not to make a confiscation order,
(e) the accused’s conviction is quashed, or
(f) the accused is pardoned.
(4) If a confiscation order is made against the accused in proceedings for an offence, the proceedings are concluded—
(a) when the order is satisfied or discharged, or
(b) when the order is quashed and there is no further possibility of an appeal against the decision to quash the order.
(5) If—
(a) the accused is convicted in proceedings for an offence but the court decides not to make a confiscation order against him, and
(b) on appeal under section 108(1)(ca) or 175(4)(ca) of the Procedure Act, the High Court of Justiciary refuses the appeal,
the proceedings are concluded on the determination of the appeal.
(1) An application under section 104, 105, 111 or 112 is concluded—
(a) in a case where the court decides not to make a confiscation order against the accused, when it makes the decision;
(b) in a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;
(c) in a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made.
(2) An application under section 106 or 107 is concluded—
(a) in a case where the court decides not to vary the confiscation order concerned, when it makes the decision;
(b) in a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;
(c) in a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made.
(1) A confiscation order is satisfied—
(a) when no amount is due under it;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed....
(1) The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of—
(a) an appeal against (or review of) a decision of a court, or
(b) an appeal on which an order of a court could be varied or quashed.
(2) Any power—
(a) to allow an appeal (or review) out of time, or
(b) to extend the time for applying for leave to appeal,
must be ignored.
(1) In this Part—
“accused” means a person against whom proceedings for an offence have been instituted (whether or not he has been convicted);
“clerk of court” includes the sheriff clerk;
“confiscation order” means an order under section 92;
“conviction”, in relation to an offence, includes a finding that the offence has been committed;
“court” must be construed in accordance with sections 92(13) and 119(10);
“criminal investigation” means an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence;
“the Procedure Act” means the Criminal Procedure (Scotland) Act 1995 (c. 46);
“restraint order” means an order under section 120.
(2) A reference to the offence (or offences) concerned must be construed in accordance with section 92(12).
(3) A reference to sentencing the accused for an offence includes a reference to dealing with him otherwise in respect of the offence.
(1) Provision may be made by act of sederunt as to—
(a) giving notice or serving any document for the purposes of this Part;
(b) the accountant of court’s functions under Schedule 3;
(c) the accounts to be kept by the administrator in relation to the exercise of his functions.
(2) Subsection (1) is without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58) or section 5 of the Court of Session Act 1988 (c. 36).
(1) The Crown Court must proceed under this section if the following two conditions are satisfied.
(2) The first condition is that a defendant falls within either of the following paragraphs—
(a) he is convicted of an offence or offences in proceedings before the Crown Court;
(b) he is committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered).
(3) The second condition is that—
(a) the prosecutor ... asks the court to proceed under this section, or
(b) the court believes it is appropriate for it to do so.
(4) The court must proceed as follows—
(a) it must decide whether the defendant has a criminal lifestyle;
(b) if it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct;
(c) if it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct.
(5) If the court decides under subsection (4)(b) or (c) that the defendant has benefited from the conduct referred to it must—
(a) decide the recoverable amount, and
(b) make an order (a confiscation order) requiring him to pay that amount.
Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount.
(6) But the court must treat the duty in subsection (5) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the defendant in respect of loss, injury or damage sustained in connection with the conduct.
(7) The court must decide any question arising under subsection (4) or (5) on a balance of probabilities.
(8) The first condition is not satisfied if the defendant absconds (but section 177 may apply).
(9) References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2).
(1) The recoverable amount for the purposes of section 156 is an amount equal to the defendant’s benefit from the conduct concerned.
(2) But if the defendant shows that the available amount is less than that benefit the recoverable amount is—
(a) the available amount, or
(b) a nominal amount, if the available amount is nil.
(3) But if section 156(6) applies the recoverable amount is such amount as—
(a) the court believes is just, but
(b) does not exceed the amount found under subsection (1) or (2) (as the case may be).
(4) In calculating the defendant’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored—
(a) any property in respect of which a recovery order is in force under section 266,
(b) any property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, ...
(c) any property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , and
(d) any property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).
(5) If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount.
(1) If the court is proceeding under section 156 this section applies for the purpose of—
(a) deciding whether the defendant has benefited from conduct, and
(b) deciding his benefit from the conduct.
(2) The court must—
(a) take account of conduct occurring up to the time it makes its decision;
(b) take account of property obtained up to that time.
(3) Subsection (4) applies if—
(a) the conduct concerned is general criminal conduct,
(b) a confiscation order mentioned in subsection (5) has at an earlier time been made against the defendant, and
(c) his benefit for the purposes of that order was benefit from his general criminal conduct.
(4) His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time.
(5) If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts—
(a) the amount ordered to be paid under each confiscation order previously made against the defendant;
(b) the amount ordered to be paid under each confiscation order previously made against him under any of the provisions listed in subsection (7).
(6) But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion.
(7) These are the provisions—
(a) the Drug Trafficking Offences Act 1986 (c. 32);
(b) Part 1 of the Criminal Justice (Scotland) Act 1987 (c. 41);
(c) Part 6 of the Criminal Justice Act 1988 (c. 33);
(d) the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));
(e) Part 1 of the Drug Trafficking Act 1994 (c. 37);
(f) Part 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43);
(g) the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9));
(h) Part 2 or 3 of this Act.
(8) The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (7) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct.
(1) For the purposes of deciding the recoverable amount, the available amount is the aggregate of—
(a) the total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, and
(b) the total of the values (at that time) of all tainted gifts.
(2) An obligation has priority if it is an obligation of the defendant—
(a) to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction of an offence and at any time before the time the confiscation order is made, or
(b) to pay a sum which would be included among the preferential debts if the defendant’s bankruptcy had commenced on the date of the confiscation order or his winding up had been ordered on that date.
(3) “Preferential debts” has the meaning given by Article 346 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).
160 Assumptions to be made in case of criminal lifestyle
(1) If the court decides under section 156 that the defendant has a criminal lifestyle it must make the following four assumptions for the purpose of—
(a) deciding whether he has benefited from his general criminal conduct, and
(b) deciding his benefit from the conduct.
(2) The first assumption is that any property transferred to the defendant at any time after the relevant day was obtained by him—
(a) as a result of his general criminal conduct, and
(b) at the earliest time he appears to have held it.
(3) The second assumption is that any property held by the defendant at any time after the date of conviction was obtained by him—
(a) as a result of his general criminal conduct, and
(b) at the earliest time he appears to have held it.
(4) The third assumption is that any expenditure incurred by the defendant at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct.
(5) The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the defendant, he obtained it free of any other interests in it.
(6) But the court must not make a required assumption in relation to particular property or expenditure if—
(a) the assumption is shown to be incorrect, or
(b) there would be a serious risk of injustice if the assumption were made.
(7) If the court does not make one or more of the required assumptions it must state its reasons.
(8) The relevant day is the first day of the period of six years ending with—
(a) the day when proceedings for the offence concerned were started against the defendant, or
(b) if there are two or more offences and proceedings for them were started on different days, the earliest of those days.
(9) But if a confiscation order mentioned in section 158(3)(c) has been made against the defendant at any time during the period mentioned in subsection (8)—
(a) the relevant day is the day when the defendant’s benefit was calculated for the purposes of the last such confiscation order;
(b) the second assumption does not apply to any property which was held by him on or before the relevant day.
(10) The date of conviction is—
(a) the date on which the defendant was convicted of the offence concerned, or
(b) if there are two or more offences and the convictions were on different dates, the date of the latest.
160A Determination of extent of defendant's interest in property
(1) Where it appears to a court making a confiscation order that—
(a) there is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, and
(b) a person other than the defendant holds, or may hold, an interest in the property,
the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property.
(2) The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it.
(3) A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with—
(a) the realisation or destruction of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, or
(b) any action or proceedings taken for the purposes of any such realisation or transfer.
(4) Subsection (3)—
(a) is subject to section 199(8B), and
(b) does not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court.
(5) In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself.
(1) Unless subsection (2) applies, the full amount ordered to be paid under a confiscation order must be paid on the day on which the order is made.
(2) If the court making the confiscation order is satisfied that the defendant is unable to pay the full amount on that day, it may make an order requiring whatever cannot be paid on that day to be paid—
(a) in a specified period, or
(b) in specified periods each of which relates to a specified amount.
(3) A specified period—
(a) must start with the day on which the confiscation order is made, and
(b) must not exceed three months.
(4) If—
(a) within any specified period the defendant applies to the Crown Court for that period to be extended, and
(b) the court is satisfied that, despite having made all reasonable efforts, the defendant is unable to pay the amount to which the specified period relates within that period,
the court may make an order extending the period (for all or any part or parts of the amount in question).
(5) An extended period—
(a) must start with the day on which the confiscation order is made, and
(b) must not exceed six months.
(6) An order under subsection (4)—
(a) may be made after the end of the specified period to which it relates, but
(b) must not be made after the end of the period of six months starting with the day on which the confiscation order is made.
(7) Periods specified or extended under this section must be such that, where the court believes that a defendant will by a particular day be able—
(a) to pay the amount remaining to be paid, or
(b) to pay an amount towards what remains to be paid,
that amount is required to be paid no later than that day.
(8) The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations.
(1) If any amount required to be paid by a person under a confiscation order is not paid when it is required to be paid, he must pay interest on that amount for the period for which it remains unpaid.
(2) The rate of interest is the same rate as that for the time being applying to a money judgment of the High Court.
(3) If—
(a) an application has been made under section 161(4) for a specified period to be extended,
(b) the application has not been determined by the court, and
(c) the period of six months starting with the day on which the confiscation order was made has not ended,
the amount on which interest is payable under this section does not include the amount to which the specified period relates.
(4) In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.
(1) If the court makes a confiscation order it must proceed as mentioned in subsections (2) and (4) in respect of the offence or offences concerned.
(2) The court must take account of the confiscation order before—
(a) it imposes a fine on the defendant, or
(b) it makes an order falling within subsection (3).
(3) These orders fall within this subsection—
(a) an order involving payment by the defendant, other than an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders);
(b) an order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);
(c) an order under Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders);
(d) an order under section 23 or 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders).
(4) Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the defendant.
(5) Subsection (6) applies if—
(a) a court makes a confiscation order and one or both of an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15) and a slavery and trafficking reparation order under Schedule 2 to the Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015, ) against the same person in the same proceedings, and
(b) the court believes he will not have sufficient means to satisfy all the orders in full.
(6) In such a case the court must direct that so much as it specifies of the amount (or amounts) payable under the other order (or orders) mentioned in subsection (5)(a) is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means.
163A Orders for securing compliance with confiscation order
(1) This section applies where the court makes a confiscation order.
(2) The court may make such order as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”).
(3) The court must consider whether to make a compliance order—
(a) on the making of the confiscation order, and
(b) if it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor.
(4) In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2).
(5) The court may discharge or vary a compliance order on an application made by—
(a) the prosecutor;
(b) any person affected by the order.
(1) If on an application under section 163A(3)(b) the Crown Court decides not to make a compliance order, the prosecutor may appeal to the Court of Appeal against the decision.
(2) The following persons may appeal to the Court of Appeal in respect of the Crown Court's decision to make, discharge or vary a compliance order—
(a) the prosecutor;
(b) any person affected by the order.
(3) On an appeal under subsection (1) or (2) the Court of Appeal may—
(a) confirm the decision, or
(b) make such order as it believes is appropriate.
(4) An appeal lies to the Supreme Court against a decision of the Court of Appeal under subsection (3).
(5) An appeal under subsection (4) lies at the instance of any person who was a party to the proceedings before the Court of Appeal.
(6) On an appeal under subsection (4) the Supreme Court may—
(a) confirm the decision of the Court of Appeal, or
(b) make such order as it believes is appropriate.
(7) In this section “compliance order” means an order made under section 163A.
(1) The court may—
(a) proceed under section 161 before it sentences the defendant for the offence (or any of the offences) concerned, or
(b) postpone proceedings under section 161 for a specified period.
(2) A period of postponement may be extended.
(3) A period of postponement (including one as extended) must not end after the permitted period ends.
(4) But subsection (3) does not apply if there are exceptional circumstances.
(5) The permitted period is the period of two years starting with the date of conviction.
(6) But if—
(a) the defendant appeals against his conviction for the offence (or any of the offences) concerned, and
(b) the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5),
the permitted period is that period of three months.
(7) A postponement or extension may be made—
(a) on application by the defendant;
(b) on application by the prosecutor ...;
(c) by the court of its own motion.
(8) If—
(a) proceedings are postponed for a period, and
(b) an application to extend the period is made before it ends,
the application may be granted even after the period ends.
(9) The date of conviction is—
(a) the date on which the defendant was convicted of the offence concerned, or
(b) if there are two or more offences and the convictions were on different dates, the date of the latest.
(10) References to appealing include references to applying under Article 146 of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) (statement of case).
(11) A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement.
(12) But subsection (11) does not apply if before it made the confiscation order the court—
(a) imposed a fine on the defendant;
(b) made an order falling within section 163(3);
(c) made an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).
(1) If the court postpones proceedings under section 156 it may proceed to sentence the defendant for the offence (or any of the offences) concerned.
(2) In sentencing the defendant for the offence (or any of the offences) concerned in the postponement period the court must not—
(a) impose a fine on him,
(b) make an order falling within section 163(3), or
(c) make an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)).
(3) If the court sentences the defendant for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by—
(a) imposing a fine on him,
(b) making an order falling within section 163(3), or
(c) making an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994.
(4) But the court may proceed under subsection (3) only within the period of 28 days which starts with the last day of the postponement period.
(5) For the purposes of—
(a) section 16(1) of the Criminal Appeal (Northern Ireland) Act 1980 (c. 47) (time limit for notice of appeal or of application for leave to appeal), and
(b) paragraph 1 of Schedule 3 to the Criminal Justice Act 1988 (c. 33) (time limit for notice of application for leave to refer a case under section 36 of that Act),
the sentence must be regarded as imposed or made on the day on which it is varied under subsection (3).
(6) If the court proceeds to sentence the defendant under subsection (1), section 156 has effect as if the defendant’s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(7) The postponement period is the period for which proceedings under section 156 are postponed.
(1) If the court is proceeding under section 156 in a case where section 156(3)(a) applies, the prosecutor ... must give the court a statement of information within the period the court orders.
(2) If the court is proceeding under section 156 in a case where section 156(3)(b) applies and it orders the prosecutor to give it a statement of information, the prosecutor must give it such a statement within the period the court orders.
(3) If the prosecutor ... believes the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues—
(a) whether the defendant has a criminal lifestyle;
(b) whether he has benefited from his general criminal conduct;
(c) his benefit from the conduct.
(4) A statement under subsection (3) must include information the prosecutor ... believes is relevant—
(a) in connection with the making by the court of a required assumption under section 160;
(b) for the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption.
(5) If the prosecutor ... does not believe the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues—
(a) whether the defendant has benefited from his particular criminal conduct;
(b) his benefit from the conduct.
(6) If the prosecutor ... gives the court a statement of information—
(a) he may at any time give the court a further statement of information;
(b) he must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders.
(6A) A statement of information (other than one to which subsection (6B) applies) must include any information known to the prosecutor which the prosecutor believes is or would be relevant for the purpose of enabling the court to decide—
(a) whether to make a determination under section 160A, or
(b) what determination to make (if the court decides to make one).
(6B) If the court has decided to make a determination under section 160A, a further statement of information under subsection (6)(b) must, if the court so orders, include specified information that is relevant to the determination.
(7) If the court makes an order under this section it may at any time vary it by making another one.
167 Defendant’s response to statement of information
(1) If the prosecutor ... gives the court a statement of information and a copy is served on the defendant, the court may order the defendant—
(a) to indicate (within the period it orders) the extent to which he accepts each allegation in the statement, and
(b) so far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on.
(2) If the defendant accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 166(3) or (5) (as the case may be).
(3) If the defendant fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (2) as accepting every allegation in the statement of information apart from—
(a) any allegation in respect of which he has complied with the requirement;
(b) any allegation that he has benefited from his general or particular criminal conduct.
(4) For the purposes of this section an allegation may be accepted or particulars may be given in a manner ordered by the court.
(5) If the court makes an order under this section it may at any time vary it by making another one.
(6) No acceptance under this section that the defendant has benefited from conduct is admissible in evidence in proceedings for an offence.
(1) This section applies if—
(a) the court is proceeding under section 156 in a case where section 156(3)(a) applies, or
(b) it is proceeding under section 156 in a case where section 156(3)(b) applies or it is considering whether to proceed.
(2) For the purpose of obtaining information to help it in carrying out its functions (including functions under section 160A) the court may at any time order the defendant to give it information specified in the order.
(3) An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.
(4) If the defendant fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.
(5) Subsection (4) does not affect any power of the court to deal with the defendant in respect of a failure to comply with an order under this section.
(6) If the prosecutor ... accepts to any extent an allegation made by the defendant—
(a) in giving information required by an order under this section, or
(b) in any other statement given to the court in relation to any matter relevant to deciding—
(i) the available amount under section 159, or
(ii) whether to make a determination under section 160A, or what determination to make (if the court decides to make one),
the court may treat the acceptance as conclusive of the matters to which it relates.
(7) For the purposes of this section an allegation may be accepted in a manner ordered by the court.
(8) If the court makes an order under this section it may at any time vary it by making another one.
(9) No information given under this section which amounts to an admission by the defendant that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence.
168A Provision of information as to defendant's interest in property
(1) This section applies if the court—
(a) is considering whether to make a determination under section 160A of the extent of the defendant's interest in any property, or
(b) is deciding what determination to make (if the court has decided to make a determination under that section).
In this section “interested person” means a person (other than the defendant) who the court thinks is or may be a person holding an interest in the property.
(2) For the purpose of obtaining information to help it in carrying out its functions under section 160A the court may at any time order an interested person to give it information specified in the order.
(3) An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.
(4) If an interested person fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.
(5) Subsection (4) does not affect any power of the court to deal with the person in respect of a failure to comply with an order under this section.
(6) If the prosecutor accepts to any extent an allegation made by an interested person—
(a) in giving information required by an order under this section, or
(b) in any other statement given to the court in relation to any matter relevant to a determination under section 160A,
the court may treat the acceptance as conclusive of the matters to which it relates.
(7) For the purposes of this section an allegation may be accepted in a manner ordered by the court.
(8) If the court makes an order under this section it may at any time vary it by making another one.
(9) No information given by a person under this section is admissible in evidence in proceedings against that person for an offence.
(1) This section applies if—
(a) the first condition in section 156 is satisfied but no court has proceeded under that section,
(b) there is evidence which was not available to the prosecutor on the relevant date,
(c) before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and
(d) after considering the evidence the court believes it is appropriate for it to proceed under section 156.
(2) If this section applies the court must proceed under section 156, and when it does so subsections (3) to (8) below apply.
(3) If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(4) Section 158(2) does not apply, and the rules applying instead are that the court must—
(a) take account of conduct occurring before the relevant date;
(b) take account of property obtained before that date;
(c) take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.
(5) In section 160—
(a) the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;
(b) the third assumption does not apply with regard to expenditure incurred by him on or after that date;
(c) the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.
(6) The recoverable amount for the purposes of section 156 is such amount as—
(a) the court believes is just, but
(b) does not exceed the amount found under section 157.
(7) In arriving at the just amount the court must have regard in particular to—
(a) the amount found under section 157;
(b) any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;
(c) any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;
(d) any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).
(8) If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply.
(9) The relevant date is—
(a) if the court made a decision not to proceed under section 156, the date of the decision;
(b) if the court did not make such a decision, the date of conviction.
(10) The date of conviction is—
(a) the date on which the defendant was convicted of the offence concerned, or
(b) if there are two or more offences and the convictions were on different dates, the date of the latest.
(1) This section applies if the following two conditions are satisfied.
(2) The first condition is that in proceeding under section 156 the court has decided that—
(a) the defendant has a criminal lifestyle but has not benefited from his general criminal conduct, or
(b) the defendant does not have a criminal lifestyle and has not benefited from his particular criminal conduct.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) ... the second condition is that—
(a) there is evidence which was not available to the prosecutor when the court decided that the defendant had not benefited from his general or particular criminal conduct,
(b) before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and
(c) after considering the evidence the court concludes that it would have decided that the defendant had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it.
(5) If this section applies the court—
(a) must make a fresh decision under section 156(4)(b) or (c) whether the defendant has benefited from his general or particular criminal conduct (as the case may be);
(b) may make a confiscation order under that section.
(6) Subsections (7) to (12) below apply if the court proceeds under section 156 in pursuance of this section.
(7) If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(8) Section 158(2) does not apply, and the rules applying instead are that the court must—
(a) take account of conduct occurring before the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;
(b) take account of property obtained before that date;
(c) take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.
(9) In section 160—
(a) the first and second assumptions do not apply with regard to property first held by the defendant on or after the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;
(b) the third assumption does not apply with regard to expenditure incurred by him on or after that date;
(c) the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.
(10) The recoverable amount for the purposes of section 156 is such amount as—
(a) the court believes is just, but
(b) does not exceed the amount found under section 157.
(11) In arriving at the just amount the court must have regard in particular to—
(a) the amount found under section 157;
(b) any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;
(c) any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;
(d) any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).
(12) If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply.
(13) The date of conviction is the date found by applying section 169(10).
(1) This section applies if—
(a) a court has made a confiscation order,
(b) there is evidence which was not available to the prosecutor ... at the relevant time,
(c) the prosecutor ... believes that if the court were to find the amount of the defendant’s benefit in pursuance of this section it would exceed the relevant amount,
(d) before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and
(e) after considering the evidence the court believes it is appropriate for it to proceed under this section.
(2) The court must make a new calculation of the defendant’s benefit from the conduct concerned, and when it does so subsections (3) to (6) below apply.
(3) If a court has already sentenced the defendant for the offence (or any of the offences) concerned section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(4) Section 158(2) does not apply, and the rules applying instead are that the court must—
(a) take account of conduct occurring up to the time it decided the defendant’s benefit for the purposes of the confiscation order;
(b) take account of property obtained up to that time;
(c) take account of property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time.
(5) In applying section 158(5) the confiscation order must be ignored.
(6) In section 160—
(a) the first and second assumptions do not apply with regard to property first held by the defendant after the time the court decided his benefit for the purposes of the confiscation order;
(b) the third assumption does not apply with regard to expenditure incurred by him after that time;
(c) the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time.
(7) If the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount the court—
(a) must make a new calculation of the recoverable amount for the purposes of section 156, and
(b) if it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes is just.
(8) In applying subsection (7)(a) the court must—
(a) take the new calculation of the defendant’s benefit;
(b) apply section 159 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation.
(9) In applying subsection (7)(b) the court must have regard in particular to—
(a) any fine imposed on the defendant for the offence (or any of the offences) concerned;
(b) any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;
(c) any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).
(10) But in applying subsection (7)(b) the court must not have regard to an order falling within subsection (9)(c) if a court has made a direction under section 163(6).
(11) In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.
(12) The relevant time is—
(a) when the court calculated the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;
(b) when the court last calculated the defendant’s benefit in pursuance of this section, if this section has applied previously.
(13) The relevant amount is—
(a) the amount found as the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;
(b) the amount last found as the defendant’s benefit in pursuance of this section, if this section has applied previously.
(14) The date of conviction is the date found by applying section 169(10).
172 Order made: reconsideration of available amount
(1) This section applies if—
(a) a court has made a confiscation order,
(b) the amount required to be paid was the amount found under section 157(2), and
(c) an applicant falling within subsection (2) applies to the Crown Court to make a new calculation of the available amount.
(2) These applicants fall within this subsection—
(a) the prosecutor;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) a receiver appointed under section 198 ....
(3) In a case where this section applies the court must make the new calculation, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation.
(4) If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as—
(a) it believes is just, but
(b) does not exceed the amount found as the defendant’s benefit from the conduct concerned.
(5) In deciding what is just the court must have regard in particular to—
(a) any fine imposed on the defendant for the offence (or any of the offences) concerned;
(b) any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;
(c) any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).
(6) But in deciding what is just the court must not have regard to an order falling within subsection (5)(c) if a court has made a direction under section 163(6).
(7) In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.
(8) The relevant amount is—
(a) the amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously;
(b) the amount last found as the available amount in pursuance of this section, if this section has applied previously.
(9) The amount found as the defendant’s benefit from the conduct concerned is—
(a) the amount so found when the confiscation order was made, or
(b) if one or more new calculations of the defendant’s benefit have been made under section 171 the amount found on the occasion of the last such calculation.
173 Inadequacy of available amount: variation of order
(1) This section applies if—
(a) a court has made a confiscation order, and
(b) the defendant or the prosecutor, or a receiver appointed under section 198 ..., applies to the Crown Court to vary the order under this section.
(2) In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.
(3) If the court finds that the available amount (as so calculated) is inadequate for the payment of any amount remaining to be paid under the confiscation order it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just.
(4) If a person has been made bankrupt or his estate has been sequestrated, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by that person or that company may be distributed among creditors.
(5) The court may disregard any inadequacy which it believes is attributable (wholly or partly) to anything done by the defendant for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part.
(6) In subsection (4) “company” means any company which may be wound up under the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) or the Insolvency Act 1986 (c. 45).
174 Inadequacy of available amount: discharge of order
(1) This section applies if—
(a) a court has made a confiscation order,
(b) the prosecutor applies to the Crown Court for the discharge of the order, and
(c) the amount remaining to be paid under the order is less than £1,000.
(2) In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.
(3) If the court—
(a) finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, and
(b) is satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons,
it may discharge the confiscation order.
(4) The specified reasons are—
(a) in a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred;
(b) any reason specified by the Department of Justice in Northern Ireland by order.
(5) The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c).
(6) The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c).
(7) Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked.
(1) This section applies if—
(a) a court has made a confiscation order,
(b) a chief clerk applies to the Crown Court for the discharge of the order, and
(c) the amount remaining to be paid under the order is £50 or less.
(2) In such a case the court may discharge the order.
(3) The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c).
(4) The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c).
(5) Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked.
175A Recovery from estate of deceased defendant impractical: discharge of order
(1) This section applies if—
(a) a court has made a confiscation order,
(b) the defendant dies while the order is not satisfied, and
(c) the prosecutor applies to the Crown Court for the discharge of the order.
(2) The court may discharge the order if it appears to the court that—
(a) it is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, or
(b) it would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose.
(1) This section applies if—
(a) the court proceeds under section 156 in pursuance of section 169 or 170, or
(b) the prosecutor ... applies under section 171.
(2) In such a case—
(a) the prosecutor ... must give the court a statement of information within the period the court orders;
(b) section 166 applies accordingly (with appropriate modifications where the prosecutor ... applies under section 171);
(c) section 167 applies accordingly;
(d) section 168 applies as it applies in the circumstances mentioned in section 168(1).
(1) This section applies if the following two conditions are satisfied.
(2) The first condition is that a defendant falls within either of the following paragraphs—
(a) he absconds and, either before or after doing so, he is convicted of an offence or offences in proceedings before the Crown Court;
(b) he absconds after being committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered).
(3) The second condition is that—
(a) the prosecutor ... applies to the Crown Court to proceed under this section, and
(b) the court believes it is appropriate for it to do so.
(4) If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).
(5) If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications—
(a) any person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations;
(b) the court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant;
(c) section 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section;
(d) sections 160, 166(4), 167 and 168 must be ignored;
(e) sections 169, 170 and 171 must be ignored while the defendant is still an absconder.
(6) Once the defendant ceases to be an absconder—
(a) section 169 has effect as if subsection (1) read—
(1) This section applies if—
(a) at a time when the first condition in section 177 was satisfied the court did not proceed under section 156,
(b) before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under section 156, and
(c) the court believes it is appropriate for it to do so.
;
(b) section 170 has effect as if subsection (4) read—
(4) The second condition is that—
(a) before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to reconsider whether the defendant has benefited from his general or particular criminal conduct (as the case may be), and
(b) the court believes it is appropriate for it to do so.
;
(c) section 171 has effect as if subsection (1) read—
(1) This section applies if—
(a) a court has made a confiscation order,
(b) the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,
(c) before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and
(d) the court believes it is appropriate for it to do so.
;
(d) the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 169, 170 or 171 (as applied by this subsection).
(1) This section applies if the following two conditions are satisfied.
(2) The first condition is that—
(a) proceedings for an offence or offences are started against a defendant but are not concluded,
(b) he absconds, and
(c) the period of three months (starting with the day the court believes he absconded) has ended.
(3) The second condition is that—
(a) the prosecutor ... applies to the Crown Court to proceed under this section, and
(b) the court believes it is appropriate for it to do so.
(4) If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).
(5) If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications—
(a) any person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations;
(b) the court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant;
(c) section 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section;
(d) sections 160, 166(4) and 167 to 170 must be ignored;
(e) section 171 must be ignored while the defendant is still an absconder.
(6) Once the defendant has ceased to be an absconder—
(a) section 171 has effect as if subsection (1) read—
(1) This section applies if—
(a) a court has made a confiscation order,
(b) the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,
(c) before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and
(d) the court believes it is appropriate for it to do so.
;
(b) the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 171 (as applied by this subsection).
(7) If—
(a) the court makes an order under section 156 as applied by this section, and
(b) the defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned,
section 156 does not apply so far as that conviction is concerned.
(1) This section applies if—
(a) the court makes a confiscation order under section 156 as applied by section 178,
(b) the defendant ceases to be an absconder,
(c) he is convicted of an offence (or any of the offences) mentioned in section 178(2)(a),
(d) he believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), and
(e) before the end of the relevant period he applies to the Crown Court to consider the evidence on which his belief is based.
(2) If (after considering the evidence) the court concludes that the defendant’s belief is well founded—
(a) it must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), and
(b) it may vary the order by substituting for the amount required to be paid such amount as it believes is just.
(3) The relevant period is the period of 28 days starting with—
(a) the date on which the defendant was convicted of the offence mentioned in section 178(2)(a), or
(b) if there are two or more offences and the the convictions were on different dates, the date of the latest.
(4) But in a case where section 178(2)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the defendant has not been convicted.
(1) Subsection (2) applies if—
(a) the court makes a confiscation order under section 156 as applied by section 178,
(b) the defendant is later tried for the offence or offences concerned and acquitted on all counts, and
(c) he applies to the Crown Court to discharge the order.
(2) In such a case the court must discharge the order.
(3) Subsection (4) applies if—
(a) the court makes a confiscation order under section 156 as applied by section 178,
(b) the defendant ceases to be an absconder,
(c) subsection (1)(b) does not apply, and
(d) he applies to the Crown Court to discharge the order.
(4) In such a case the court may discharge the order if it finds that—
(a) there has been undue delay in continuing the proceedings mentioned in section 178(2), or
(b) the prosecutor does not intend to proceed with the prosecution.
(5) If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it believes is appropriate.
(1) If the Crown Court makes a confiscation order the prosecutor ... may appeal to the Court of Appeal in respect of the order.
(2) If the Crown Court decides not to make a confiscation order the prosecutor ... may appeal to the Court of Appeal against the decision.
(3) Subsections (1) and (2) do not apply to an order or decision made by virtue of section 160A, 169, 170, 177 or 178.
(4) An appeal lies to the Court of Appeal against a determination, under section 160A, of the extent of the defendant's interest in property.
(5) An appeal under subsection (4) lies at the instance of—
(a) the prosecutor;
(b) a person who the Court of Appeal thinks is or may be a person holding an interest in the property, if subsection (6) or (7) applies.
(6) This subsection applies if the person was not given a reasonable opportunity to make representations when the determination was made.
(7) This subsection applies if it appears to the Court of Appeal to be arguable that giving effect to the determination would result in a serious risk of injustice to the person.
(8) An appeal does not lie under subsection (4) where—
(a) the Court of Appeal believes that an application under section 198 is to be made by the prosecutor for the appointment of a receiver,
(b) such an application has been made but has not yet been determined, or
(c) a receiver has been appointed under section 198.
(1) On an appeal under section 181(1) the Court of Appeal may confirm, quash or vary the confiscation order.
(2) On an appeal under section 181(2) the Court of Appeal may confirm the decision, or if it believes the decision was wrong it may—
(a) itself proceed under section 156 (ignoring subsections (1) to (3)), or
(b) direct the Crown Court to proceed afresh under section 156.
(2A) On an appeal under section 181(4) the Court of Appeal may—
(a) confirm the determination, or
(b) make such order as it believes is appropriate.
(3) In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Court of Appeal may make.
(4) If a court makes or varies a confiscation order under this section or in pursuance of a direction under this section it must—
(a) have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;
(b) have regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159.
(5) If the Court of Appeal proceeds under section 156 or the Crown Court proceeds afresh under that section in pursuance of a direction under this section subsections (6) to (10) apply.
(6) If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(7) If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)—
(a) the court must have regard to it, and
(b) section 163(5) and (6) above do not apply so far as they relate to such orders .
(8) Section 158(2) does not apply, and the rules applying instead are that the court must—
(a) take account of conduct occurring before the relevant date;
(b) take account of property obtained before that date;
(c) take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.
(9) In section 160—
(a) the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;
(b) the third assumption does not apply with regard to expenditure incurred by him on or after that date;
(c) the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.
(10) Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section.
(11) The relevant date is the date on which the Crown Court decided not to make a confiscation order.
(1) An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 181.
(2) An appeal under this section lies at the instance of—
(a) the defendant or the prosecutor (except where paragraph (b) applies);
(b) if the proceedings in the Court of Appeal were proceedings on an appeal under section 181(4), any person who was a party to those proceedings.
(3) On an appeal from a decision of the Court of Appeal to confirm, vary or make a confiscation order the Supreme Court may confirm, quash or vary the order.
(3A) On an appeal under this section from a decision under section 182(2A) the Supreme Court may—
(a) confirm the decision of the Court of Appeal, or
(b) make such order as it believes is appropriate.
(4) On an appeal from a decision of the Court of Appeal to confirm the decision of the Crown Court not to make a confiscation order or from a decision of the Court of Appeal to quash a confiscation order the Supreme Court may—
(a) confirm the decision, or
(b) direct the Crown Court to proceed afresh under section 156 if it believes the decision was wrong.
(5) In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Supreme Court may make.
(6) If a court varies a confiscation order under this section or makes a confiscation order in pursuance of a direction under this section it must—
(a) have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;
(b) have regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159.
(7) If the Crown Court proceeds afresh under section 156 in pursuance of a direction under this section subsections (8) to (12) apply.
(8) If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.
(9) If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)—
(a) the Crown Court must have regard to it, and
(b) section 163(5) and (6) above do not apply so far as they relate to such orders .
(10) Section 158(2) does not apply, and the rules applying instead are that the Crown Court must—
(a) take account of conduct occurring before the relevant date;
(b) take account of property obtained before that date;
(c) take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.
(11) In section 160—
(a) the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;
(b) the third assumption does not apply with regard to expenditure incurred by him on or after that date;
(c) the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.
(12) Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section.
(13) The relevant date is—
(a) in a case where the Crown Court made a confiscation order which was quashed by the Court of Appeal, the date on which the Crown Court made the order;
(b) in any other case, the date on which the Crown Court decided not to make a confiscation order.