Finance Act 2003
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Amendment of section 1061 (recovery of penalties) of Principal Act. |
162.—(1) Section 1061 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 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. |