23Court may lift corporate veil, &c.

### 23 Court may lift corporate veil, &c. > > (1)  In assessing the value of commercial or other benefits derived by a person from the commission of an offence, 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 an application by an authorized officer a court may, if it is satisfied that 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 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 authorized officer makes an application for an order under [subsection (2)](#GS23@Gs2@EN) that property is available to satisfy a pecuniary penalty order made against a person – > > > > > > (a) the authorized officer is to give written notice of the application to the person and to each person who the officer has reason to believe may have an interest in the property; and > > > > > > > (b) the person and each person so notified, and any person who claims an interest in the property, may appear and adduce evidence at the hearing of the application.