109—Varying pecuniary penalty orders to increase penalty amounts
(1) A court may, on
the application of the DPP, vary a pecuniary penalty order against a
person—
(i)
if the penalty amount was reduced under section 107
to take account of a forfeiture of property or a proposed forfeiture order
against property; and
(ii)
an appeal against the forfeiture or forfeiture order is
allowed, or the proceedings for the proposed forfeiture order terminate
without the proposed forfeiture order being made,
by increasing the penalty amount by an amount equal to the value of the
property; and
(b)
—
(i)
if the penalty amount was reduced under section 107
to take account of an amount of tax paid by the person; and
(ii)
an amount is repaid or refunded to the person in respect
of that tax,
by increasing the penalty amount by an amount equal to the amount repaid or
refunded.
(2) The DPP's
application may deal with more than one increase to the same penalty amount.