Finance Act 2010
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Amendment of section 102 (penalties for certain mineral oil tax offences) of Finance Act 1999. |
98.— Section 102 of the Finance Act 1999 is amended— | |
(a) in subsection (4)(b) by substituting “not exceeding €126,970” for “of €12,695” (inserted by the Finance Act 2001 ), and | ||
(b) by substituting the following for subsection (8): | ||
“(8) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (4)(a) of this section, and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.”. |