87. Assessing value of unexplained wealth

its value at the time that it was acquired;

its value on the day that the application for the unexplained wealth was made; and

the value of any property, service, advantage or benefit that was a constituent of the respondent's wealth but has been given away, used, consumed or discarded, or that is for any other reason no longer available, is taken to be an outgoing at the greater of -

its value at the time that it was acquired;

its value immediately before it was given away, or was used, consumed or discarded, or stopped being available; and

the Court on hearing an application under section 85 must not take account of-

any property that has been confiscated or forfeited under this

any property, service, advantage or benefit that was taken into account in making an earlier unexplained wealth declaration against the respondent; or

any property, service, advantage or benefit in relation to which a benefit recovery order has been made.