27Court may lift corporate veil etc

#### 27 Court may lift corporate veil etc 27 Court may lift corporate veil etc > > (1) In assessing the value of the benefits derived by a person because of having committed a serious offence or serious offences, a court may treat as property of the person any property that, in the opinion of the court, is subject to the effective control of the person. > > > (2) On application by an appropriate officer, a court may, if in its opinion particular property is subject to the effective control of a person against whom the court has made a pecuniary penalty order, make an order declaring that the whole, or a specified part, of that property is available to satisfy the pecuniary penalty order. > > > (3) If a court declares that property is available to satisfy a pecuniary penalty order— > > > > > (a) the order may be enforced against the property as if the property were property of the person against whom the order is made, and > > > > > (b) a restraining order or freezing notice may be made in respect of the property as if the property were property of the person against whom the order is made. > > > (4) If an appropriate officer makes an application for an order under subsection (2) that property is available to satisfy a pecuniary penalty order against a person— > > > > > (a) the appropriate officer shall give written notice for the application to the person and to any other person who the appropriate officer has reason to believe may have an interest in the property, and > > > > > (b) the person and any other person who claims an interest in the property may appear and adduce evidence at the hearing of the application. > > **s 27:** Am 2005 No 73, Sch 1 \[25\].