(1) In determining the penalty for an incomplete offence, account shall be taken of the circumstances due to which the offence was not consummated.

(2) The amount of the penalty for the preparation of an offence, which is not recidivism, may not exceed half of the maximum amount of the most severe penalty provided for in the relevant article of the Special Part of the present Code for an consummated offence.

(3) The amount of punishment for an attempted offence, which is not a recidivism, may not exceed three quarters of the maximum amount of the most severe punishment provided for by the corresponding article of the Special Part of the present Code for an consummated offence.

(4) For the preparation of an offence and an attempted offence, life imprisonment shall not apply.