Section 28Part 2 — The Financial Reporting Authority
No order made: reconsideration of case
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This section applies if — ( a ) the condition in section 15
is satisfied but a court has not proceeded under that section;
there is evidence which was not available to the Director of Public Prosecutions on the relevant date;
before the end of the period of six years starting with the date of conviction the Director of Public Prosecutions applies to a court to conside r the evidence; and
after considering the evidence the court believes it is appropriate for it to proceed under section 15 . ( 2 ) Where this section applies the court shall proceed under section 15 , and subsections
to (8) of this section shall apply. ( 3 ) Where a court has already sentenced the defendant for the offence or any of the offences concerned, section 15 has effect as if the defendant ’ s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding that person’s sentence for the offence or offences concerned.
Where this section applies, section 17 (2) shall not apply and the court shall instead —
take account of conduct occurring before the relevant date;
take account of property obtained before that date; and
take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.
For the purposes of this section, none of the assumptions stated in section 19 apply in reconsideration cases.
The recoverable amount for the purposes of section 15 is such amount as the court believes is just, but shall not exceed the amount found under section 16 .
In arriving at the just amount the court shall have regard in particular to —
the amount found under section 16 ;
any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;
any order which falls within section 22 (1) and has been made against the defendant in respect of the offence or any of the offences concerned and has not already been taken into account by the court in deciding what is the free property held by the defendant for the purposes of section 18 ; and
an order, which has been made against that person in respect of the offence (or any of the offences), concerned under section 33 of the Penal Code (2024 Revision) .
Where an order for the payment of compensation under section 33 of the Penal Code (2024 Revision) has been made against the defendant in respect of the offence or offences concerned, section 22 (2) does not apply.
For the purposes of thi s section the relevant date is —
if the court made a decision not to proceed under section 16 , the date of the decis ion; or
if the court did not make such a decision, the date of conviction.
For the purposes of this section the date of conviction is —
the date on which the defendant was convicted of the offence concerned; or
if there are two or more offences and the convictions were on different dates, the date of the latest.