Part 1

Auditors, accounts, directors' liabilities and investigations
Chapter 5

Supplementary

Minor and consequential amendments
25
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 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 “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 “the general limit in a magistrates’ court” there were substituted “ 6 months ”.
S. 25 in force at 1.1.2005 for specified purposes by S.I. 2004/3322, art. 2(1), Sch. 1
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)
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
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
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
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