A plea of guilty to alternative counts on the day of trial cannot be treated as made at the earliest opportunity where the alternative counts were available on the original indictment. Where a sentencing judge finds special circumstances under s 44 of the Crimes (Sentencing Procedure) Act 1999 but does not vary the statutory ratio, reasons must be given for that course. However, such error will not result in resentencing where the overall sentence is appropriate having regard to the seriousness of the offence and the offender's criminal history.
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