In section 235 of the Principal Act, paragraph (b) of subsection (3) shall also apply to an offender where, having been convicted of an offence, he has had imposed on him a fine which (or any part or instalment of which) he has failed to pay and the court, prior to 1 April 1991 (the date of commencement of section 62 of the M1Law Reform (Miscellaneous Provisions) (Scotland) Act 1990), has imposed on him a period of imprisonment under paragraph (a) of subsection (1) of section 219 of the Principal Act but he has not served any of that period of imprisonment.

Where, in respect of an offender, a court makes a supervised attendance order in circumstances where paragraph (b) of the said subsection (3) applies as mentioned in sub-paragraph (1) above, the making of that order shall have the effect of discharging the sentence of imprisonment imposed on the offender.