Finance Act 2003
Amendment of section 29 (recovery of penalties) of Principal Act. |
128.—(1) Section 29 of the Principal Act is amended— | |
(a) in subsection (1), by substituting “for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.” for “for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924 , shall apply accordingly.”, and | ||
(b) in subsection (6), by substituting “the rules of court” for “the rules of the High Court”. | ||
(2) Subsection (1) applies as respects civil proceedings commenced on or after the passing of this Act. |