- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Commissioners for Revenue and Customs Act 2005
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Changes to legislation:
Commissioners for Revenue and Customs Act 2005, Section 55 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
55Transitional: penaltiesU.K.
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Nodiadau Esboniadol
(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
F1Words in s. 55(1) 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
F2Words in s. 55(1) 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
F3Words in s. 55(2) 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
F4Words in s. 55(2) 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
F5Words in s. 55(3) 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
F6Words in s. 55(3) 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
F7Words in s. 55(7) 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
F8Words in s. 55(7) 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
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)
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