(1) This section applies to any provision of the Companies Acts that provides that a person guilty of an offence is liable on summary conviction in England and Wales to imprisonment for a term not exceeding twelve months.
(2) In relation to an offence committed before the commencement of [paragraph 24(2) of Schedule 22 to the Sentencing Act 2020] (c 44), for “twelve months” substitute “six months”.
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