Section 90, Terrorism Act, 2012

(1) Where a person obtains property as the result of or inconnection with the commission of an offence, his benefit is the value of the property so obtained. (2) Where a person derives a reward or advantage as a result of or in connection with the commission of an unlawful activity or offence, his reward or advantage shall be deemed to be a sum of money equal to the value of the reward or advantage so derived. Offences in relation to tracking, etc. Appeals. Pecuniary penalty order o n conviction. Rules of determining benefit and assessing value. 82 83 (3) The Court, in determining whether a person has benefited from the commission of an unlawful activity or offence or from that offence taken together with other offences shall, unless the contrary is proved, deem– (a) all property appearing to the Court to be held by the person on the day on which the application is made; and (b) all property appearing to the Court to be held by the person at any time– (i) within the period between the day the unlawful activity or offence, or the earliest unlawful activity or offence was committed and the day on which the application is made; (ii) within the period of six years immediately before the day on which the application is made, whichever is the longer, to be property that came into the possession or under the control of the person by reason of the commission of that unlawful activity or offence or those unlawful activities or offences for which the person was convicted; (c) any expenditure by the person since the beginning of that period to be expenditure met out of payments received by him as a result of or in connection with, the commission of that unlawful activity or offence or those unlawful activities or offences; and (d) any property received or deemed to have been received by the person at any time as a result of or in connection with the commission by him of that unlawful activity or offence or those unlawful activities or offences as property received by him free of any interest in it. (4) Where a pecuniary penalty order has been previously made against a person, in assessing the value of any benefit derived by him from the commission of the unlawful activity or offence, the Court shall leave out of account any benefits that are shown to the Court to have been taken into account in determining the amount to be recovered under that order. (5) If evidence is given at the hearing of the application that the value of the person’s property at any time after the commission of the unlawful activity or offence exceeded the value of the person’s property before the commission of the unlawful activity or offence, then the Court shall, subject to subsection (6) treat the value of the benefit as being not less than the amount of that excess. (6) If, after evidence of the kind referred to in subsection (5) is given, the person satisfies the Court that the whole or part of the excess was due to causes unrelated to the commission of the unlawful activity or offence, subsection (5) does not apply to the excess or, as the case may be, that part.