V5.308 Events following conviction

V5.308 Events following conviction

Certain matters relating to criminal proceedings are modified and extended in relation to offences arising under, or applied to, VAT1. These modifications are briefly outlined below.

Appeal

Where proceedings are heard by a magistrates' court, the prosecutor has a right to require the court to state a case for the opinion of the High Court2 and may appeal to the Crown Court against any decision of the magistrates' court3. The convicted person has a similar right to require the court to state a case for the opinion of the High Court4. He may also appeal to the

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