PART IIILegal Proceedings
General provisions as to prosecutions
176Time limit for prosecutions
(1)
A proceeding against a person in respect of any offence to which this section applies shall be commenced within one year after the offence was committed, and the time so limited by this section shall, in the case of any proceedings under the M1Magistrates' Courts Act 1980 (or, in Northern Ireland, the M2Magistrates' Courts (Northern Ireland) Order 1981) for any such offence, whether before an election court or otherwise, be substituted for any limitation of time contained in that Act or Order.
(2)
For the purpose of this section, the issue of a summons, warrant or other process (in this subsection collectively "the process ") shall be deemed to be a commencement of the proceeding—
(a)
where the service or execution of the process on or against the alleged offender is prevented by his absconding or concealment or act; but
(b)
except as mentioned in paragraph (a) above, service or execution of the process on or against the alleged offender, and not its issue, shall be deemed to be that commencement
(3)
This section applies to any corrupt or illegal practice, any illegal payment, employment or hiring and any offence under section 99(1), section 110 and section 149 above.