| (1) | Subject to the provisions of subsection (2), the value of a defendant's proceeds of crime shall be the sum of the values of the payments or other rewards received by him or her at any time, whether before or after the commencement of this Act, in connection with the criminal activity carried on by him or her or any other person. |
| (2) | In determining the value of a defendant's proceeds of crime the court shall— |
| (a) | where it has made a declaration of forfeiture or where a declaration of forfeiture has previously been made in respect of property which is proved to the satisfaction of the court— |
| (i) | to have been the property which the defendant received in connection with the criminal activity carried on by him or her or any other person; or |
| (ii) | to have been property, or any part thereof, which directly or indirectly represented in the defendant's hands the property which he or she received in that connection, |
leave the property out of account;
| (b) | where a confiscation order has previously been made against the defendant leave out of account those proceeds of crime which are proved to the satisfaction of the court to have been taken into account in determining the amount to be recovered under that confiscation order. |
