Finance Act, 1992
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Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983. |
240.—As respects the year 1992 and subsequent years, section 23 of the Finance Act, 1983 , is hereby amended— | |
(a) in subsection (2), by the insertion of “or any part of a year as they see fit” after “as respects each year”, and | ||
(b) in subsection (3), by the insertion in paragraph (a) of “or lists” after “the list”, | ||
and the said subsection (2) and the said paragraph (a), as so amended, are set out in the Table to this section. | ||
TABLE | ||
(2) The Revenue Commissioners shall, as respects each year or any part of a year as they see fit (being the year 1984 or a subsequent year), compile a list of names and addresses and the occupations or descriptions of every person— | ||
(a) upon whom a fine or other penalty was imposed by a court under any of the Acts during that year, | ||
(b) upon whom a fine or other penalty was otherwise imposed by a court during that year in respect of an act or omission by the person in relation to tax, or | ||
(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that year, refrained from initiating proceedings for recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in lieu of initiating such proceedings, accepted, or undertook to accept, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for— | ||
(i) payment of any tax, | ||
(ii) payment of interest thereon, and | ||
(iii) a fine or other monetary penalty in respect thereof. | ||
(a) the Revenue Commissioners shall include in their annual report to the Minister for Finance, commencing with the report for the year 1984, the list or lists referred to in subsection (2) for the year in respect of which the report is made, and |