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(2) Where a court is satisfied in proceedings for offence under subsection (1)(b) that, having regard to the closeness of his relationship to the accused and to other circumstances, there is reason to believe that any person was holding pecuniary resources or property in trust for or otherwise on behalf of the accused or acquired such resources or property as a gift from the accused, such resources or property shall, until the contrary is proved, be presumed to have been in the control of the accused.
(5) In this section, "official emoluments" includes a pension or
or gratuity payable under the Pensions Ordinance, the Pension Benefits Ordinance (Cap. 99) or the Pension Benefits (Judicial Officers) Ordinance 1988.
Amendment No. 2(3) 193
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