Finance Act, 1991
Amendment of certain provisions relating to fines. |
106.—(1) Where an act or omission occurs in respect of which a person would, but for this section, have incurred the fine provided for in any provision of the Acts specified in column (2) of the Table to this section at any reference number, the person shall, in lieu of the fine so provided for, be liable to the fine specified in column (3) of the said Table at that reference number and that provision shall be construed and have effect accordingly. | |||||||||||||||||||||||||||||||||||||||||||
TABLE | ||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||
(2) This section shall have effect as respects an act or omission which occurs on or after the 1st day of November, 1991. |