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4. Notwithstanding the commencement of section 40 of the Act where an offence, under any of the provisions specified in that section, is committed before 13th December 2010—
(a)by a non-natural person, the penalty which may be imposed is only one which may be imposed as if that section had not been commenced; or
(b)by a natural person, the penalty which may be imposed cannot exceed the maximum penalty applicable at the time the offence was committed.
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