(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.