Section 108 of the Finance Act, 1996, is hereby amended -
(a) in subsection (2) by the substitution of "penalty" for "fine", and
(b) in subsection (3) by the substitution of "penalty" for "fine".
Section 108 of the Finance Act, 1996, is hereby amended -
(a) in subsection (2) by the substitution of "penalty" for "fine", and
(b) in subsection (3) by the substitution of "penalty" for "fine".