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Regulatory Reform (Scotland) Act 2014
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35Fines for relevant offences: court to consider financial benefits
(1)Subsection (2) applies where—
(a)a person is convicted by a court of a relevant offence, and
(b)the court proposes to impose a fine in respect of the offence.
(2)In determining the amount of the fine, the court must in particular have regard to any financial benefit which has accrued or is likely to accrue to the person in consequence of the offence.
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