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3The following section shall be substituted for section 21 of the Act of 1991 (remission of fines)—
(1)This section applies where a court has, in fixing the amount of a fine, determined the offender’s financial circumstances under section 18(4) above.
(2)If, on subsequently inquiring into the offender’s financial circumstances, the court is satisfied that had it had the results of that inquiry when sentencing the offender it would—
(a)have fixed a smaller amount; or
(b)not have fined him,
it may remit the whole or any part of the fine.
(3)Where under this section the court remits the whole or part of a fine after a term of imprisonment has been fixed under section 82(5) of the [1980 c. 43.] Magistrates' Courts Act 1980 (issue of warrant of commitment for default) or section 31 of the [1973 c. 62.] Powers of Criminal Courts Act 1973 (powers of Crown Court in relation to fines), it shall reduce the term by the corresponding proportion.
(4)In calculating any reduction required by subsection (3) above, any fraction of a day shall be ignored.”.
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