s. 5 (iii) that was derived or realised, or substantially derived or realised, directly or indirectly, from property referred to in subparagraph (i) or (ii); (b) must not have regard to a forfeiture order S. 5(2A)(b) amended by made under that Act in respect of property No. 108/1997 that was derived or realised, or substantially s. 156(b). derived or realised, directly or indirectly, by any person as a result of the commission of the offence; (c) may have regard to a pecuniary penalty order made under that Act to the extent to which it relates to benefits in excess of profits derived from the commission of the offence; (d) must not have regard to a pecuniary penalty order made under that Act to the extent to which relates to profits (as opposed to benefits) derived from the commission of the offence; S. 5(2A)(e) (e) subject to paragraph (ab), must not have inserted by regard to any property forfeited under No. 108/1997 automatic forfeiture or a pecuniary penalty s. 156(c), amended by order made in relation to a Schedule 2 Nos 63/2003 offence under that Act. s. 50(2), 87/2004 s. 24(a). (2B) Nothing in subsection (2A) prevents a court from S. 5(2B) inserted by having regard to a forfeiture order or civil No. 90/1991 s. 34, forfeiture order made under, or automatic amended by forfeiture occurring by operation of, the No. 108/1997 s. 156(d). Confiscation Act 1997 as an indication of remorse or co-operation with the authorities on the part of the offender.
(iii) that was derived or realised, or substantially derived or realised, directly or indirectly, from property referred to in subparagraph (i) or (ii); S. 5(2A)(b) amended by No. 108/1997 s. 156(b). (b) must not have regard to a forfeiture order made under that Act in respect of property that was derived or realised, or substantially derived or realised, directly or indirectly, by any person as a result of the commission of the offence; s. 5 (c) may have regard to a pecuniary penalty order made under that Act to the extent to which it relates to benefits in excess of profits derived from the commission of the offence; (d) must not have regard to a pecuniary penalty order made under that Act to the extent to which relates to profits (as opposed to benefits) derived from the commission of the offence; S. 5(2A)(e) inserted by No. 108/1997 s. 156(c), amended by Nos 63/2003 s. 50(2), 87/2004 s. 24(a). (e) subject to paragraph (ab), must not have regard to any property forfeited under automatic forfeiture or a pecuniary penalty order made in relation to a Schedule 2 offence under that Act. S. 5(2B) inserted by No. 90/1991 s. 34, amended by No. 108/1997 s. 156(d). (2B) Nothing in subsection (2A) prevents a court from having regard to a forfeiture order or civil forfeiture order made under, or automatic forfeiture occurring by operation of, the Confiscation Act 1997 as an indication of remorse or co-operation with the authorities on the part of the offender.
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