55 Transitional: penalties
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

55  Transitional: penalties

(1)     In relation to an offence under section 19 committed before [2 May 2022] the reference in section 19(4)(b) to 12 months [the 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 [2 May 2022], the reference in section 21(6)(b) to 12 months [the general limit in a magistrates' court] shall have effect as

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