Part 2Confiscation: England and Wales

Confiscation orders

F19AHidden property

(1)

This section applies where it appears to a court calculating the available amount that—

(a)

the defendant’s benefit from the conduct concerned exceeds the total of the values (as at the time the confiscation order is made) of—

(i)

all the free property then held by the defendant, and

(ii)

all tainted gifts, and

(b)

some or all of that excess is a result of property having been hidden by or on behalf of the defendant.

(2)

The court must determine the total value of the property that the court considers has been hidden by or on behalf of the defendant.

(3)

When making a determination under this section the court must, in particular, consider the extent to which there are other circumstances that may account for the excess mentioned in subsection (1)(b), for example—

(a)

expenditure incurred by the defendant which has or may have been met from the defendant’s benefit from the conduct concerned;

(b)

changes in the value of the property held by the defendant.