(6) 除第(10)款另有規定外，如收受人在關鍵時間持有─
" (6) Subject to subsection (10), if at the material time the recipient holds-"
(a) 他曾收受的財產(現金除外)；或
(a) the property which he received (not being cash); or
(b) 在他手中的財產，而其全部或部分、直接或間接代表他曾收受的 ，則第(5)(b)款所指的價值，即是(a)段所述財產於關鍵時間對他的價值 ，或(b)段所述財產於關鍵時間在代表他所收受的財產的範圍內對他的價 值；無論在上述任何一種情況下，都不得對任何押記令予以理會。
" (b) property which, in whole or in part, directly or indirectly represents in his hands the property which he received,the value referred to in subsection (5)(b) is the value to him at the material time of the property mentioned in paragraph (a) or, as the case may be, of the property mentioned in paragraph (b), so far as it so represents the property which he received, but disregarding in either case any charging order."
(7) 為施行第(3)款，如被告人須承擔以下責任，則該等責任在任何時 間均有優先權─
" (7) For the purposes of subsection (3), an obligation has priority at any time if it is an obligation of the defendant to -"
(a) 繳付因法庭在定罪後判處的罰款或發出的其他命令而須繳付的款 額，而該罰款或命令是在沒收令之前判處或發出的；或
" (a) pay an amount due in respect of a fine, or other order of a court, imposed or made on conviction of an offence, where the fine was imposed or order made before the confiscation order; or"
(b) 繳付被告人被裁定破產或被清盤時，即會成為優先債項的款項。
" (b) pay any sum which, if the defendant had been adjudged bankrupt or was being wound up, would be among the preferential debts."
(8) 在第(7)(b)款內，“優先債項”(the preferential debts) ─
" (8) In subsection (7)(b) ""the preferential debts"" (優先債 項 )-"
(a) 就破產而言，指《破產條例》(第6章)第38條規定必須優先償付的 債項 (假設沒收令日期為提交呈請書日期及根據該條例發出破產令的日期 )；及 (由1998年第37號第11條修訂)
" (a) in relation to bankruptcy, means the debts to be paid in priority under section 38 of the Bankruptcy Ordinance (Cap 6) (assuming the date of the confiscation order to be the date of filing of the petition and of the bankruptcy order made under that Ordinance); and (Amended 37 of 1998 s. 11)"
(b) 就清盤而言，指《公司條例》(第32章)第265條規定償付的債項( 假設沒收令日期為清盤生效日期及該條所指的有關日期)。
" (b) in relation to winding up, means the debts to be paid under section 265 of the Companies Ordinance (Cap 32) (assuming the date of the confiscation order to be the date of commencement of the winding up and the relevant date for the purpose of that section)."
(9) 凡屬以下饋贈(包括本條例生效日期之前所作出的饋贈的)，都是 受本條例囿制的饋贈─
(9) A gift (including a gift made before the commencement of this Ordinance) is caught by this Ordinance if-
(a) 由被告人在被起訴日期6年前起計的以後任何時間作出的；或
(a) it was made by the defendant at any time since the beginning of the period of 6 years ending when the proceedings were instituted against him; or
(b) 由被告人在任何時間作出的，而所饋贈的是被告人因自己或他人 犯指明的罪行或有組織罪行的關係而收受的財產；或
(b) it was made by the defendant at any time and was a gift of property received by the defendant in connection with a specified offence or an organized crime committed by him or another; or
(c) 由被告人在任何時間作出的，而所饋贈的是在被告人手中的財產 ，而其全部或部分、直接或間接代表他曾因上述關係而收受的。
(c) it was made by the defendant at any time and was a gift of property which in whole or in part directly or indirectly represented in the defendant's hands property received by him in that connection.
(10) 為施行本條例─
(10) For the purposes of this Ordinance-
(a) 被告人被視為作出饋贈的情況，包括他將財產直接或間接移轉給 他人，而所得的代價所值顯著低於他提供的代價所值；及
(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) 在上述情況下，引用本條以上條文時，須視作被告人將有關財產 的一部分作為饋贈，而該饋贈佔有關財產整體的比率，等如(a)段所指被 告人提供的代價所值與他所收代價所值的相差額，在被告人提供的代價所 值中所佔的比率。
" (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."
(11) 為施行第(1)款─
(11) For the purposes of subsection (1)-
(a) 財產或財產的權益均可實際上受被告人控制，而不論被告人是否 擁有─
" (a) property, or an interest in property, may be subject to the effective control of the defendant whether or not the defendant has-"
(i) 該財產的法定或衡平法上的產業權或權益；或
(i) a legal or equitable estate or interest in the property; or
(ii) 與該財產有關連的權利、權力或特權；
" (ii) a right, power or privilege in connection with the property;"
(b) 在不限制本條例任何其他條文的一般性的規定下，在決定─
" (b) without limiting the generality of any other provision of this Ordinance, in determining-"
(i) 財產或財產的權益是否實際上受被告人控制時；或
" (i) whether or not property, or an interest in property, is subject to the effective control of the defendant; or"
(ii) 是否有合理理由相信該財產或財產的權益實際上是受被告人控制 時，可考慮─
" (ii) whether or not there are reasonable grounds to believe that property, or an interest in property, is subject to the effective control of the defendant,regard may be had to-"
(A) 擁有財產的(不論是直接或間接的)權益的公司的股份持有情況﹑ 就該公司發行的債權證的情況或該公司的董事組成；
" (A) shareholdings in, debentures over or directorships of a company that has an interest (whether direct or indirect) in the property;"