s 95 Available amount
(1) For the purposes of deciding the recoverable amount, the available amount is the aggregate of— (a) the total of the values (at the time the confiscation order is made) of all the free property then held by the accused minus the total amount payable in pursuance of obligations which then have priority, and (b) the total of the values (at that time) of all tainted gifts. (2) An obligation has priority if— (a) it is an obligation of the accused to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction for an offence and at any time before the confiscation order is made, or (b) it is an obligation of the accused to pay a sum which would be— (i) a preferred debt if the accused’s estate were sequestrated on the date of the confiscation order, or (ii) a preferential debt if his winding up were ordered on that date. (3) In subsection (2)— “ preferred debt ” has the meaning given by section 129(2) of the Bankruptcy (Scotland) Act 2016 ; “ preferential debt ” has the meaning given by section 386 of the Insolvency Act 1986 (c. 45).