This section applies for the purpose of deciding the value at any time of property then held by a person.
Its value is the market value of the property at that time.
But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time ignoring any charging order under a provision listed in subsection (4).
The provisions are—
section 9 of the Drug Trafficking Offences Act 1986 (c. 32);
section 78 of the Criminal Justice Act 1988 (c. 33);
Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 199/2588 (N.I. 17));
section 27 of the Drug Trafficking Act 1994 (c. 37);
Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).
This section has effect subject to sections 146 and 147.