8J.—(1) This section applies where a court has made a determination (referred to in this section as “the current determination”) under section 8F(7) of the amount to be recovered in a particular case by virtue of that section.

(2) Where the Director of Public Prosecutions is of the opinion that the real value of the defendant’s proceeds of the relevant offence or relevant conduct was greater than their assessed value, the Director of Public Prosecutions may make, or cause to be made, an application to the court for the evidence on which that opinion was formed to be considered by the court.

(3) In subsections (2) and (4)—

“assessed value” means the value of the defendant’s proceeds as assessed by the court under section 8H(1);

“real value” means the value of the defendant’s proceeds which relate to—

(a) the relevant offence, or

(b) the relevant conduct which took place either in the period by reference to which the current determination was made or in any earlier period.

(4) If, having considered the evidence, the court is satisfied that the real value of the defendant’s proceeds is greater than their assessed value (whether because their real value was higher at the time of the current determination than was thought or because the value of the proceeds has subsequently increased), the court shall make a fresh determination under section 8F(7) of the amount to be recovered by virtue of that section.

(5) Any determination under section 8F(7) by virtue of this section shall be by reference to the amount that might be realised at the time the determination is made.

(6) For any determination under section 8F(7) by virtue of this section, section 8G(5) shall not apply in relation to any of the defendant’s proceeds that were taken into account in respect of the current determination.

(7) In relation to a determination under section 8F(7) by virtue of this section—

(a) section 3(2) shall have effect as if for "a confiscation order is made against the defendant" there were substituted "of the determination",

(b) sections 3(8), 10(5)(a) and 12(4) shall have effect as if for "confiscation order" there were substituted "determination", and

(c) section 8H(2) shall have effect as if for "confiscation order is made" there were substituted "determination is made".

(8) The court may take into account any economic advantage derived by the defendant from the relevant offence or relevant conduct on or after the date of the current determination, but only if the Director of Public Prosecutions shows that the economic advantage relates to—

(a) the relevant offence, or

(b) where that offence is an extended confiscation offence, the relevant conduct which took place on or before that date by the defendant or another person.

(9) In considering any evidence relating to any economic advantage to which subsection (8) applies, the court shall not make the assumptions which would otherwise be required by section 8G.

(10) If, as a result of making the fresh determination required by subsection (4), the amount to be recovered exceeds the amount set by the current determination, the court may substitute for the amount to be recovered under the confiscation order which was made by reference to the current determination such greater amount as it thinks just in all the circumstances of the case.

(11) No application shall be entertained by the court under this section if it is made after the end of the period of 6 years beginning with the date on which the defendant was convicted.]