Section 106Part 2 — The Financial Reporting Authority
Victims of theft, etc.
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In proceedings for a recovery order, a person who claims that any property alleged to be recoverable property, or any part of the property, belongs to that person may apply for a declaration under this section.
Where the court finds that —
the person was deprived of the property that person claims, or of property which it represents, by unlawful conduct;
the property that person was deprived of was not recoverable property immediately before that person was deprived of it; and
the property that person claims belongs to that person , the court may make a declaration under this section.
Property to which a declaration under this section applies is not recoverable property.