Restitution made after sentencing and pursuant to a mandatory court order under s 120(3) of the Workers Rehabilitation and Compensation Act 1986 is of quite limited significance as a mitigating factor when determining whether to suspend a sentence. A suspended sentence, while constituting real punishment, has a significantly reduced deterrent effect compared with an unsuspended term, and for serious, planned social security fraud offences, the requirements of general and personal deterrence will ordinarily outweigh considerations favouring suspension. The Everett principles governing prosecution appeals apply where the prosecution appeals following a successful defence appeal to a single judge.
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