In the majority of custodial sentences the tariff will be determined in accordance with sentencing guidelines issued by the Sentencing Council for England and Wales1. There is also a type of 'tariff' system which has been developed on a non-statutory basis through guideline judgments delivered by the Court of Appeal (in which, having considered the existing practice in sentencing for the offence in question, and identified mitigating and aggravating features, the Court of Appeal has set out a 'tariff' or starting point for passing sentence)
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