(1) The value of any
property, service, advantage or benefit that has been given away, used,
consumed or discarded, or that is for any other reason no longer available, is
the greater of —
(a) its
value at the time that it was acquired; and
(b) its
value at the time that it was given away, or was used, consumed or discarded,
or stopped being available.
(2) The value of any
other property, service, advantage or benefit is the greater of —
(a) its
value at the time that it was acquired; and
(b) its
value on the day that the application for the criminal benefits declaration
was made.