Prosecution of offences in transitional cases7
1
Where a provision creating an offence is repealed and re-enacted without modification by or under the Companies Act 2006—
a
an offence committed before the commencement of the new law is to be charged under the old law,
b
an offence committed after the commencement of the new law is to be charged under the new law, and
c
an offence committed partly before and partly after the commencement of the new law is to be charged under the new law and not under the old.
2
For this purpose an offence is committed partly before and partly after the commencement of the new law if a relevant event occurs before commencement and another relevant event occurs after commencement.
3
A “relevant event” means an act, omission or other event (including any result of one or more acts or omissions) proof of which is required for conviction of the offence.
4
This article is without prejudice to section 1297(2) of the Companies Act 2006 (continuity of the law).