Section 91, Terrorism Act, 2012

(1) Where– (a) a person has been convicted of an unlawful activity or offence and the competent authority tenders to the court a statement as to any matters relevant to- (i) determining whether the person has benefited from the unlawful activity or offence or from any other unlawful activity or offence of which he is convicted in the same proceedings or which is taken into account in determining his sentence; or Statements relating to benefits from commission of unlawful activity or 84 85 (ii) an assessment of the value of the person’s benefit from the unlawful activity or offence or any other unlawful activity or offence of which he is convicted in the same proceedings or which is taken into account; and (b) the person accepts to any extent an allegation in the statement, the Court may, for the purposes of so determining or making that assessment, treat his acceptance as conclusive of the matters to which it relates. (2) Where– (a) a statement is tendered under paragraph (a) of subsection (1); and (b) the court is satisfied that a copy of that statement has been served on the person, the Court may require the person to indicate to what extent he accepts each allegation in the statement and, so far as the person does not accept any allegation, to indicate any matters he proposes to reply on. (3) Where the person fails in any respect to comply with a requirement under subsection (2), he may be treated for the purposes of this section as having accepted every allegation in the statement other than– (a) an allegation in respect of which he complied with the requirement; and (b) an allegation that he has benefited from the unlawful activity or offence or that any property or advantage was obtained by him as a result of or in connection with the commission of the unlawful activity or (4) Where– (a) the person tenders to the court a statement as to any matters relevant to determining the amount that might be realized at the time the pecuniary penalty order is made; and (b) the competent authority accepts to any extent any allegation in the statement, the Court may, for the purposes of that determination, treat the acceptance of the competent authority as conclusive of the matters to which it relates. (5) An allegation may be accepted or a matter indicated for the purposes of this section, either - (a) orally before the court; or (b) in writing, in accordance with rules of court. (6) An acceptance by a person under this section that he received any benefits from the commission of an unlawful activity or offence is admissible in any proceedings for an offence.