Section 73Part 2 — The Financial Reporting Authority
Value of property obtained from conduct
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This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with that person’s criminal conduct; and the material time is the time the court makes its decision.
The value of the property at the material time is the greater of —
the value of the property at the time the person obtained it adjusted to take account of later changes in the value of money;
the value at the material time of the property found under subsection
. ( 3 ) The property found under this subsection is as follows —
if the person holds the property obtained, the property found under this subsection is that property;
if that person holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents such property in that person’s hands; or
if that person holds part of the property obtained, the pr operty found under this subsection is that part and any property which directly or indirectly represents the other part in that person’s hands.
T he references in subsection (2)
and
to the value are to the value found in accordance with section 72 .