An offer of restitution funded by a third party and conditioned upon suspension of a sentence of imprisonment may be treated as an attempt to purchase the defendant's release and may be given little or no weight. The making of restitution is always relevant and mitigatory in sentencing for dishonesty offences, but it does not automatically entitle an offender to suspension. The court will scrutinise whether the offer genuinely demonstrates the defendant's own contrition, having regard to the defendant's conduct since the offence.
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