(1) The value of
crime-used property is the amount equal to the value of the property at the
time that the relevant confiscation offence was or is likely to have been
committed.
(2) The value of the
crime-used property is taken to be its full value even if the respondent did
not outlay any amount for the purpose of obtaining or making criminal use of
the property, or did not outlay an amount equal to its full value for that
purpose.
(3) The court may make
a crime-used property substitution declaration against 2 or more respondents
in respect of the same crime-used property, whether or not the applications
for the respective declarations are heard in the same proceedings.