Finance Act 2005
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Amendment of section 103 (payment) of Finance Act 2001. |
90.— Section 103 of the Finance Act 2001 is amended— | |
(a) by inserting the following subsection after subsection (1): | ||
“(1A) Every sum due in respect of excise duty, every fine, penalty or forfeiture incurred in connection with excise duty and every amount of interest payable under this section is deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery of such sum, fine, penalty, forfeiture or amount) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Attorney General in any court of competent jurisdiction.”, | ||
and | ||
(b) by deleting subsection (2)(b) (inserted by the Finance Act 2003 ). |