(1) For the purposes of this Act, the aggregate of the value of any economic advantage derived, directly or indirectly, from a relevant offence, or from relevant conduct carried on by the defendant or another person, including by means of any subsequent reinvestment or transformation of direct proceeds, is the value of the defendant's proceeds of that offence or conduct.
(a) Subject to paragraph (b), for the purposes of determining whether the defendant has benefited from relevant conduct, and, if he or she has, of assessing the value of his or her proceeds of that conduct, the court shall make the assumptions set out in subsection (4).
(b) The court shall not make an assumption set out in subsection (4) if -
(i) that assumption is shown to be incorrect in the case of the defendant, or
(ii) the court is satisfied that there would be a serious risk of injustice in that case if the assumption were to be made.
(3) Where the court does not apply one or more of the assumptions set out i
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