Finance Act, 1999
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Amendment of section 4 (penalty for unauthorised dealing in stamps, etc.) of Management Act of 1891. |
150.—Section 4 of the Management Act of 1891 is hereby amended— | |
(a) in subsection (1) by the substitution of “shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall for every such offence incur a fine of twenty pounds”, and | ||
(b) in subsection (2) by the substitution of “penalty of £1,000” for “fine of ten pounds”. |