(1) The following provisions are repealed:

(a) section 35 of the Inland Revenue Regulation Act 1890;

(b) section 209 of the Customs Consolidation Act 1876;

(c) section 118 of theValue-Added Tax Consolidation Act 2010.

(2) The Finance Act 2001 is amended by substituting the following section for section 130:

"130. A trial judge may in his or her discretion mitigate any fine or penalty incurred for any offence under or by virtue of excise law, provided that the amount so mitigated is not greater than 50 per cent of the amount of the fine or penalty.".

(3) Section 58 of the Capital Acquisitions Tax Consolidation Act 2003 is amended in subsection (9)(a) by deleting "1065,".

(4) Section 133 of the Stamp Duties Consolidation Act 1999 is amended by deleting "1065,".

(5) Section 1065 of the Principal Act is amended:

(a) by substituting the following for subsection (1):

"(1) The Revenue Commissioners may in their discretion -