(1)  No act or omission done or made by a person under 10 years of age is an offence.

(2)  No act or omission done or made by a person under 14 years of age is an offence unless it be proved that he had sufficient capacity to know that the act or omission was one which he ought not to do or make.

(3)  .  .  .  .  .  .  .  .