Finance Act 2008

Amendment of penalties (Part 3).

108.— (1) Subject to subsection (2), in each provision specified in column (1) of the Table to this section for the amount set out in column (2) of that Table at that entry there shall be substituted the amount set out at the corresponding entry in column (3) of that Table.

(2) Subsection (1) applies as respects an offence committed on a day after the passing of this Act.

TABLE

Enactment amended

Amount to be replaced

Amount to be inserted

(1)

(2)

(3)

Section 26(1)

€1,520

€5,000

Section 26(2)

€950

€5,000

Section 26 (2A)

€950

€5,000

Section 26 (3)

€950

€5,000

Section 26 (3A)

€1,265

€5,000

Section 26 (3AA)

€1,265

€5,000

Section 26 (3B)

€1,520

€5,000

Section 28

€950

€5,000