xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 1U.K. Words and Expressions Defined

Modifications etc. (not altering text)

C1Sch. 1 excluded in part (6.4.2003 with effect in accordance with s. 723(1) of the excluding Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 721(6)(b) (subject to Sch. 7)

Construction of certain expressions relating to offencesU.K.

In relation to England and Wales—

(a)indictable offence” means an offence which, if committed by an adult, is triable on indictment, whether it is exclusively so triable or triable either way;

(b)summary offence” means an offence which, if committed by an adult, is triable only summarily;

(c)offence triable either way” means an offence [F1, other than an offence triable on indictment only by virtue of Part V of the Criminal Justice Act 1988] which, if committed by an adult, is triable either on indictment or summarily;

and the terms “indictable”, “summary” and “triable either way”, in their application to offences, are to be construed accordingly.

In the above definitions references to the way or ways in which an offence is triable are to be construed without regard to the effect, if any, of [F2section 22 of the Magistrates’ Courts Act 1980] on the mode of trial in a particular case.

[F3In relation to a term of imprisonment in respect of an offence triable either way under the law of England and Wales, “general limit in a magistrates’ court” means the limit laid down in respect of the offence by section 224(1) of the Sentencing Code (as it has effect from time to time).]