The recoverable amount for the purposes of section 156 is an amount equal to the defendant's benefit from the conduct concerned.
But if the defendant shows that the available amount is less than that benefit the recoverable amount is—
the available amount, or
a nominal amount, if the available amount is nil.
But if section 156(6) applies the recoverable amount is such amount as—
the court believes is just, but
does not exceed the amount found under subsection (1) or (2) (as the case may be).
In calculating the defendant's benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored—
any property in respect of which a recovery order is in force under section 266,
any property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, ...
any property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , and
any property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).
If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount.