Proceeds of Crime Act 2002

CHAPTER 2 - THE CONFISCATION SCHEME  

PART 2-4 - PECUNIARY PENALTY ORDERS  

Division 2 - Penalty amounts  

Subdivision B - The value of benefits derived from the commission of an offence  

SECTION 126  

126   Matters that do not reduce the value of benefits  
In assessing the value of * benefits that a person has derived from the commission of an offence or offences (the illegal activity ), none of the following are to be subtracted:

(a) expenses or outgoings the person incurred in relation to the illegal activity;

(b) the value of any benefits that the person derives as * agent for, or otherwise on behalf of, another person (whether or not the other person receives any of the benefits).