Commissioners for Revenue and Customs Act 2005

55Transitional: penaltiesU.K.

This section has no associated Explanatory Notes

(1)In relation to an offence under section 19 committed before [F12 May 2022] the reference in section 19(4)(b) to [F212 months] [F2the general limit in a magistrates’ court] shall have effect as if it were a reference to six months.

(2)In relation to an offence under section 21 committed before [F32 May 2022], the reference in section 21(6)(b) to [F412 months] [F4the general limit in a magistrates’ court] shall have effect as if it were a reference to six months.

(3)In relation to an offence under section 29 committed before [F52 May 2022] the reference in section 29(6)(b) to [F612 months] [F6the general limit in a magistrates’ court] shall have effect as if it were a reference to six months.

(4)In relation to an offence under section 30 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 30(2)(a) to 51 weeks shall have effect as if it were a reference to six months.

(5)In relation to an offence under section 31 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 31(2)(a) to 51 weeks shall have effect as if it were a reference to one month.

(6)In relation to an offence under section 32 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 32(2)(a) to 51 weeks shall have effect as if it were a reference to six months.

(7)In relation to an offence under section 40 committed before [F72 May 2022] the reference in section 40(7)(b) to [F812 months] [F8the general limit in a magistrates’ court] shall have effect as if it were a reference to six months.

Textual Amendments

Modifications etc. (not altering text)

C1S. 55(1) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))

Commencement Information

I1S. 55 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)