(1) No proceedings for an offence against this Act may be instituted after the end of the period of 3 years after the commission of the offence.
(2) The institution of proceedings against a company for an offence against this Act, the Financial Sector (Collection of Data) Act 2001 or the Financial Accountability Regime Act 2023 does not prevent the institution of proceedings for:
(a) the judicial management; or
(b) the winding - up;
of the company, or of part of the business of the company, on a ground that relates to the matter that constitutes the offence.