130Commercial benefits penalty orders—estimating gross

130 Commercial benefits penalty orders—estimating gross commercial benefit (1) In estimating the gross commercial benefit that was, or would have been, received or receivable from the commission of the offence, the court may take into account— (a) benefits of any kind, whether monetary or otherwise; and (b) any other matter that the court considers relevant. Examples—par (b) 1 the value of goods involved in the offence 2 the distance over which goods involved in the offence were, or were to be, carried (2) However, in estimating the gross commercial benefit that was, or would have been, received or receivable from the commission of the offence, the court must disregard any cost, expense or liability incurred by the person or an associate of the person.