Amendment of section 58 (penalties) of Principal Act.
132.—(1) Section 58 of the Principal Act is amended—
(a) in subsection (1A)(b) by deleting “, or in the case of fraud twice the amount,” and
(b) in subsection (3)(ii) by deleting “, or in the case of fraud, twice the amount,”.
(2) This section applies to returns, additional returns, statements, declarations, evidence or valuations delivered, made or, as the case may be, furnished on or after the passing of this Act.
