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Finance Act 2007

Amendment of section 1078 (revenue offences) of Principal Act.

126.— Section 1078 of the Principal Act is amended by inserting the following after subsection (1A):

“(1B) A person is guilty of an offence under this section if he or she, with the intention to deceive—

(a) purports to be, or

(b) makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,

an officer of the Revenue Commissioners.”.