Commentary First Group of Parts – Discipline Part 9 – Sentencing: Principles and Procedures Section 266: Financial statement orders
523.This section enables a service court (other than the SAC) to order an offender to give the court a statement of his financial circumstances before it passes sentence. The offender commits a further offence (punishable with a fine) if he fails to comply, or provides false or incomplete information. This section reflects section 162 of the 2003 Act.