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Version date: 25 March 2002 - onwards
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126. Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.

(1) Section 1086 of the Principal Act is amended -

(a) in subsection (1) -

(i) in the definition of "the Acts" -

(I) by substituting the following for paragraph (e):

"(e) the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act", and

(II) by inserting the following after paragraph (f):

"(g) the Customs Acts,

(h) the statutes relating to the duties of excise and to the management of those duties,",

and

(ii) by substituting the following for the definition of "tax":

"'tax' means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.",

(b) in subsection (2) -

(i) in paragraph (c), by substituting the following for subparagraphs (ii) and (iii):

"(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of 'the Acts', payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statemen

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