Part 1Auditors, accounts, directors' liabilities and investigations

Chapter 5Supplementary

25Minor and consequential amendments

(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 F12 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 “F2the general limit in a magistrates’ court” there were substituted “ 6 months ”; and

(e)

the amendment in paragraph 26(3) has effect as if for “F3the general limit in a magistrates’ court” there were substituted “ 6 months ”.