Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 11 October 1996 - onwards
25. Amendment of section 5 (enquiries or action by inspector or other officer) of the Waiver of Certain Tax, Interest and Penalties Act, 1993.
Section 5 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, is hereby amended in subsection (1), by the substitution for "arrears of tax, as the case may be" of "arrears of tax, as the case may be, or that the declaration made by the individual under section 2(3)(a)(iv) is false".