Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)

Part 1 U.K. Auditors, accounts, directors' liabilities and investigations

Chapter 5 E+W+S Supplementary

25 Minor and consequential amendments E+W+S

(1) Schedule 2 (minor and consequential amendments relating to Part 1) has effect.

(2) That Schedule has effect subject to the modifications set out in subsection (3)—

(a) in relation to England and Wales, in the case of an offence committed before [F1 2 May 2022], and

(b) in relation to Scotland.

(3) The modifications are—

(a) the amendment in paragraph 10(2) has effect as if for “12 months” there were substituted “ 6 months ”;

(b) the amendment in paragraph 10(3) has effect as if for “12 months”, in both places where it occurs, there were substituted “ 3 months ”;

(c) the amendment in paragraph 10(4) has effect as if for “12 months” there were substituted “ 6 months ”;

(d) the amendment in paragraph 26(2) has effect as if for “[F2 the general limit in a magistrates’ court]” there were substituted “ 6 months ”; and

(e) the amendment in paragraph 26(3) has effect as if for “[F3 the general limit in a magistrates’ court]” there were substituted “ 6 months ”.

Textual Amendments

F1 Words in s. 25(2)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

F2 Words in s. 25(3)(d) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

F3 Words in s. 25(3)(e) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

Commencement Information

I1 S. 25 in force at 1.1.2005 for specified purposes by S.I. 2004/3322, art. 2(1), Sch. 1

I2 S. 25 in force at 6.4.2005 for specified purposes by S.I. 2004/3322, art. 2(2), Sch. 2 (with arts. 4-13)

I3 S. 25 in force at 1.7.2005 in so far as not already in force by S.I. 2004/3322, art. 2(3), Sch. 3