Finance Act, 1997
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Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963 . |
90.— Section 34 of the Finance Act, 1963 , is hereby amended by the insertion in subsection (6) of the following paragraph after paragraph (b): | |
“(c) the application of section 13 of the Criminal Procedure Act, 1967 , to offences under section 186 of the Customs Consolidation Act, 1876 , section 3 of the Customs Act, 1956 , or any other provision of the Customs Acts or section 106 of the Finance Act, 1992 .”. |