Part I Petroleum

F15COffences under section 5B: supplemental

(1)

No proceedings for an offence under section 5B may be instituted in England and Wales F2except by or with the consent of the Director of Public Prosecutions.

(2)

No proceedings for an offence under section 5B may be instituted in Northern Ireland except—

(a)

by the Commissioners for Her Majesty's Revenue and Customs, or

(b)

with the consent of the Director of Public Prosecutions for Northern Ireland.

(3)

In the application of section 5B to Northern Ireland the reference in section 5B(6)(a) to 12 months is to be read as a reference to 6 months.

(4)

In the application of section 5B to England and Wales in relation to an offence committed before F32 May 2022 the reference in section 5B(6)(a) to F4the general limit in a magistrates’ court is to be read as a reference to 6 months.