Prosecution of offences in transitional cases
7.—(1) Where a provision creating an offence is repealed and re-enacted without modification by or under the Companies Act 2006—
(a)an offence committed before the commencement of the new law is to be charged under the old law,
(b)an offence committed after the commencement of the new law is to be charged under the new law, and
(c)an offence committed partly before and partly after the commencement of the new law is to be charged under the new law and not under the old.
(2) For this purpose an offence is committed partly before and partly after the commencement of the new law if a relevant event occurs before commencement and another relevant event occurs after commencement.
(3) A “relevant event” means an act, omission or other event (including any result of one or more acts or omissions) proof of which is required for conviction of the offence.
(4) This article is without prejudice to section 1297(2) of the Companies Act 2006 (continuity of the law).