32.—(1) This Article applies where a court has, in fixing the amount of a fine, determined the offender's financial circumstances under Article 29(4).
(2) If, on subsequently inquiring into the offender's financial circumstances, the court is satisfied that had it had the results of that inquiry when sentencing the offender it would—
(a)have fixed a smaller amount; or
(b)not have fined him,
it may remit the whole or any part of the tine.
(3) Where under this Article the court remits the whole or part of a fine after a term of imprisonment has been fixed under Article 92(1)(b) of the Magistrates' Courts (Northern Ireland) Order 1981 (issue of warrant of commitment for default) or section 35 of the [1945 c. 15 (N.I.).] Criminal Justice Act 1945 (powers of Crown Court or county court in relation to fines), it shall reduce the term by the corresponding proportion.
(4) In calculating any reduction required by paragraph (3), any fraction of a day shall be ignored.