(1) A sentence of imprisonment commences, subject to section 71 and to any
direction under subsection (2), on the day on which the sentence is imposed.
(2) A court may direct that a sentence of imprisonment--
(a) is taken to have
commenced on a day occurring before the day on which the sentence is imposed,
or
(b) commences on a day occurring after the day on which the sentence is
imposed, but only if the sentence is to be served consecutively (or partly
concurrently and partly consecutively) with some other sentence of
imprisonment.
(3) In deciding whether or not to make a direction under
subsection (2) (a) with respect to a sentence of imprisonment, and in deciding
the day on which the sentence is taken to have commenced, the court must take
into account any time for which the offender has been held in custody in
relation to the offence or, in the case of an
aggregate sentence of imprisonment, any of the offences to which the sentence
relates.
(4) The day specified in a direction under subsection (2) (b) must
not be later than the day following the earliest day on which it appears (on
the basis of the information currently available to the court) that the
offender--
(a) will become entitled to be released from custody, or
(b) will
become eligible to be released on parole,
having regard to any other sentence
of imprisonment to which the offender is subject.
(6) A sentence of imprisonment
(or an aggregate sentence of imprisonment) starts at the beginning of the day
on which it commences or is taken to have commenced and ends at the end of the
day on which it expires.
