Finance Act 2010
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Amendment of section 79 (penalties for certain alcohol products tax offences) of Finance Act 2003. |
100.— Section 79 of the Finance Act 2003 (as amended by section 62 of the Finance Act 2005 ) is amended— | |
(a) in subsection (7) by substituting “subsection (1) or (3)” for “subsection (1), (2) or (3)”, | ||
(b) in subsection (8) by substituting “subsection (2) or (5)” for “subsection (5)”, | ||
(c) in subsection (8)(b) by substituting “a fine not exceeding €126,970” for “a fine of €12,695”, and | ||
(d) by inserting the following after subsection (8): | ||
“(8A) 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 (8)(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.”. |