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Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.
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76.— Section 1086 of the Principal Act is amended—
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(a) by inserting the following subsection after subsection (2A):
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“(2B) For the purposes of this section, where the Revenue Commissioners—
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(a) accepted or undertook to accept a specified sum under subsection (2)(c), or
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(b) accepted or undertook to accept a specified sum under subsection (2)(d),
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and the person fails to pay the specified sum of money within the relevant period, the person shall nevertheless be included on the list referred to in subsection (2).”,
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(b) in subsection (5) by deleting “and” at the end of paragraph (a) and, in paragraph (b), by substituting “paragraph (a), and” for “paragraph (a).”, and
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(c) in subsection (5) by inserting the following after paragraph (b):
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“(c) of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.”.
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