TNAG-1995-FCO40-2842-Drug-trafficking-in-Hong-Kong-1989 — Page 19

it was made by the defendant at any time and was a gift of

property

(i) received by the defendant in connection with drug

trafficking carried on by him or another; or

(ii) which in whole or in part directly or indirectly

represented in the defendant's hands property received by

him in that connection.

For the purposes of this Ordinance

(a) the circumstances in which the defendant is to be treated

as making a gift include those where he transfers property

to another person directly or indirectly for a

consideration the value of which is significantly less than

the value of the consideration provided by the defendant;

and

(b)

in those circumstances, the preceding provisions of this

section shall apply as if the defendant had made a gift of

such share in the property as bears to the whole property

the same proportion as the difference between the values

referred to in paragraph (a) bears to the value of the

consideration provided by the defendant.