No prosecution for an offence under this Act shall be commenced after the expiration of three years from the commission of the offence or one year from its discovery by the prosecutor, whichever is the earlier.
Notwithstanding anything in section 127(1) of the Magistrates' Courts Act 1980, a magistrates' court may try an information for an offence under this Act if the information was laid at any time within twelve months from the commission of the offence.
Notwithstanding anything in section 23 of the Summary Jurisdiction (Scotland) Act 1954 (limitation of time for proceedings in statutory offences) summary proceedings in Scotland for an offence under this section may be commenced at any time within twelve months from the time when the offence was committed, and subsection (2) of the said section 23 shall apply for the purposes of this subsection as it applies for the purposes of that section.
Subsections (2) and (3) of this section do not apply where—
(a) the offence was committed by the making of an oral statement; or
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .