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Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.
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162.—(1) Section 1086 of the Principal Act is amended—
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(a) in subsection (2)—
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(i) by the substitution in paragraph (b) of “tax,” for “tax, or” and the substitution in paragraph (c) (iii) of “tax, or” for “tax.”, and
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(ii) by the insertion after paragraph (c) of the following:
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“(d) in whose case the Revenue Commissioners, having initiated proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b), and whether or not a fine or penalty of the kind mentioned in those paragraphs has been imposed by a court, accepted or undertook to accept, in that relevant period, 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—
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(i) payment of any tax,
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(ii) payment of interest on that tax, and
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(iii) a fine or other monetary penalty in respect of that tax.”,
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(b) by the insertion after subsection (2) of the following:
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“(2A) For the purposes of subsection (2), the reference to a specified sum in paragraphs (c) and (d) of that subsection includes a reference to a sum which is the full amount of the claim by the Revenue Commissioners in respect of the specified liability referred to in those paragraphs.”,
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(c) in subsection (4)—
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(i) by the substitution of “Paragraphs (c) and (d)” for “Paragraph (c)”, and
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(ii) by the substitution, in paragraph (c) of “paragraph (c) or (d), as the case may be,” for “paragraph (c)”,
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and
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(d) by the insertion after subsection (5) of the following:
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“(5A) Without prejudice to the generality of paragraph (a) of subsection (5), such particulars as are referred to in that paragraph may include—
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(a) in a case to which paragraph (a) or (b) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the act, omission or offence (which may also include the circumstances in which the act or omission arose or the offence was committed) in respect of which the fine or penalty referred to in those paragraphs was imposed, and
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(b) in a case to which paragraph (c) or (d) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the matter occasioning the specified liability (which may also include the circumstances in which that liability arose) in respect of which the Revenue Commissioners accepted, or undertook to accept, a settlement, in accordance with those paragraphs.”
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(2) This section shall apply—
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(a) as respects fines or other penalties, as are referred to in paragraphs (a) and (b) of section 1086(2), which are imposed by a court, and
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(b) as respects specified sums, as are referred to in paragraphs (c) and (d) of section 1086(2), which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability,
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on or after the passing of this Act.
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