(1) Where—
(a) the Court makes a confiscation order against a person in relation to a criminal conduct; (Amended by Act 4 of 2010)
(b) in calculating the amount of the confiscation order, the Court took into account a forfeiture of the property or a proposed forfeiture of the property or a proposed forfeiture order in respect of the property; and
(c) an appeal against the forfeiture or forfeiture order is allowed or the proceedings for the proposed forfeiture order terminate without the proposed forfeiture order being made,
the Director of Public Prosecutions may apply to the Court for a variation of the confiscation order to increase the amount of the order by the value of the property not so forfeited and the Court may, if it considers it appropriate to do so, vary the order accordingly.
(2) Where—
(b) in calculating the amount of the confiscation order, the Court took into account, in accordance with subsections 3(5) and 3(6) an amount of tax paid by the person; and
(c) an amount is repaid or refunded to the person in respect of that tax,
the Director of Public Prosecutions may apply to the Court for a variation of the confiscation order to increase the order by the amount repaid or refunded and the Court may, if it considers it appropriate to do so, vary the order accordingly.