(1) A prosecution for
a Tier 1 offence may be commenced at any time.
(2) A prosecution for
any other offence under this Act may be commenced within 24 months after the
date on which the alleged offence was committed.
(3) Despite subsection
(2), if a prosecution notice alleging an offence to which subsection (2)
applies specifies the day on which evidence of the alleged offence first came
to the attention of a person authorised to institute the prosecution under
section 114 —
(a) the
prosecution may be commenced within 24 months after that day; and
(b) the
prosecution notice need not contain particulars of the day on which the
offence is alleged to have been committed.
(4) The day on which
evidence first came to the attention of a person authorised to institute a
prosecution under section 114 is the day specified in the prosecution notice,
unless the contrary is shown.
[Section 114A inserted: No. 54 of 2003 s. 134;
amended: No. 59 of 2004 s. 141; No. 84 of 2004 s. 80.]