27. (1) In assessing the value of benefits derived by a person from the commission of an offence or offences, the 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) Where 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) Where 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 of the application to the person and to any person who the appropriate officer has reason to believe may have an interest in the property; and
(b) the person and any person who claims an interest in the property may appear and adduce evidence at the hearing of the application.