Finance Act, 1979
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Chapter VI Anti-evasion | ||
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Time limit for certain summary proceedings. |
29.—The Tax Acts are hereby amended in relation to offences committed after the passing of this Act— | |
(a) by the deletion in section 517 of the Income Tax Act, 1967 , of “, 413”, and | ||
(b) by the substitution of “10 years” for “three years” in the said section 517 and in section 148 of the Corporation Tax Act, 1976 , | ||
and the said sections 517 and 148, as so amended, are set out in the Table to this section. | ||
TABLE | ||
517. Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 128, 173 or 516 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty (as the case may be). | ||
148. Notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 516 of the Income Tax Act, 1967 (false statements), as applied in relation to corporation tax or under section 63 (production of books and documents: export sales relief) may be instituted within 10 years from the date of the offence or incurring of the penalty (as the case may be). |