This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision.
The value of the property at the material time is the greater of the following—
the value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money;
the value (at the material time) of the property found under subsection (3).
The property found under this subsection is as follows—
if the person holds the property obtained, the property found under this subsection is that property;
if he holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents it in his hands;
if he holds part of the property obtained, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands.
The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 79.