2013, No. 10 Crimes 71 (d) if during the proceedings concerned the person was convicted of the same offence in respect of two (2) or more people, the number of people in respect of whom the offence was committed. (2) When determining the sentence to be imposed on, or other way of dealing with, a person convicted of an offence against section 155, a court must also take into account: (a) whether a person in respect of whom the offence was committed was subjected to exploitation (for example, sexual exploitation, a requirement to undertake forced labour, or the removal of organs) as a result of the commission of the offence; (b) the age of the person in respect of whom the offence was committed and, in particular, whether the person was under the age of 18 years; (c) whether the person convicted committed the offence, or took actions that were part of it, for a material benefit. (3) The examples in paragraph (a) of subsection (2) do not limit the generality of that paragraph. (4) This section does not limit the matters that a court may take into account when determining the sentence to be imposed on, or other way of dealing with, a person convicted of an offence against section 154 or section 155. 157. Dealing in people under 18 for sexual exploitation, removal of body parts, or engagement in forced labour-(1) A person is liable to imprisonment for a term not exceeding 14 years who: (a) sells, buys, transfers, barters, rents, hires, or in any other way enters into a dealing involving a person under the age of 18 years for the purpose of (i) the sexual exploitation of the person; or (ii) the removal of body parts from the person; or