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26. (1) No proceedings for an offence under regulation 5, 7, 8, 16 or 22 of these Regulations or under paragraphs 5(3), 6 or 7 of Schedule 3 thereto shall be commenced after—
(a)the end of the period of three years beginning within the date of the commission of the offence; or
(b)the end of the period of one year beginning with the date of the discovery of the offence by the prosecutor,
whichever is the earlier.
(2) For the purposes of this regulation a certificate signed by or on behalf of the prosecutor and stating the date on which the offence was discovered by him shall be conclusive evidence of that fact; and a certificate stating that matter and purporting to be so signed shall be treated as so signed unless the contrary is proved.
(3) In relation to proceedings in Scotland, subsection (3) of section 331 of the Criminal Procedure (Scotland) Act 1975 (date of commencement of proceedings)(1) shall apply for the purposes of this regulation as it applies for the purposes of that section.