(1)In subsection (1A) of section 407 of the M11975 Act (periods of imprisonment for non-payment of fines), in the Table, for the entry relating to an amount exceeding £50,000 there shall be substituted the following entries—
| “Exceeding £50,000 but not exceeding £100,000 | 2 years |
| Exceeding £100,000 but not exceeding £250,000 | 3 years |
| Exceeding £250,000 but not exceeding £1 million | 5 years |
| Exceeding £1 million | 10 years.”. |
(2)At the end of the said section 407 there shall be added the following subsection—
“(5)Where in any case—
(a)the sheriff considers that the imposition of imprisonment for the number of years for the time being specified in section 2(2) of this Act would be inadequate; and
(b)the maximum period of imprisonment which may be imposed under subsection (1) above (or under that subsection as read with either or both of sections 66(2) of the Criminal Justice (Scotland) Act 1980 and 7(2) of the Criminal Justice (Scotland) Act 1987) exceeds that number of years,
he shall remit the case to the High Court for sentence.”.
Marginal Citations