Section 75(5)

Relevant benefit for the purposes of subsection (2)(b) is— benefit from conduct which constitutes the offence; benefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the defendant has been convicted; benefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for an offence mentioned in paragraph (a) or (b).

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Source: legislation.gov.uk · retrieved 2026-09-04