Section 109 of the Finance Act, 1991, is hereby amended in subsection (1) by the substitution of "fine or penalty" for "fine" in both places where it occurs and by the substitution of "fines or penalties" for "fines".
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 1999 - onwards
166. Amendment of section 109 (application of certain provisions relating to penalties under Income Tax Act, 1967) of Finance Act, 1991.
Repealed from 15 December 1999