(1)  A court that is sentencing an offender to a term of imprisonment for an offence –

(a) must take into account any period of time during which the offender was held in custody in relation to proceedings for, or arising from, that offence; and

(b) may order that the sentence of imprisonment is to commence on a day earlier than the day on which it is imposed.

(2)  Subsection (1) does not apply to –

(a) a period of custody of less than one day; or

(b) a sentence of imprisonment of less than one day; or

(c) a sentence of imprisonment that has been wholly suspended or the suspended part of a partly suspended sentence of imprisonment.

(d) .  .  .  .  .  .  .  .