(1) A court may direct that a person who is under 18 years of age is exempt from liability to pay the victims financial assistance levy.
(2) A court that convicts a person of an offence (the first offence ) may direct that the person is exempt from liability to pay the victims financial assistance levy in relation to another offence (the "other offence") if—
(a) the conviction for the other offence occurs later on the same day as the first offence; or
(b) the court has taken into account the other offence in passing sentence for the first offence.