Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2013 - onwards
56. Amendment of section 139 of Finance Act 1992 (offences and penalties)
Section 139 of the Finance Act 1992 is amended -
(a) in subsection (5) -
(i) in paragraph (a) by substituting "12 months" for "6 months", and
(ii) in paragraph (b) by substituting "€126,970" for "€12,695",
and
(b) by inserting the following after subsection (6):
"(7) 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 (5) (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.".