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Amendment of section 29 of Principal Act.
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5.—Section 29 of the Principal Act is hereby amended by the substitution of the following subsections for subsection (3):
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“(3) A person who fails to comply with the provisions of subsection (2) of this section shall be guilty of an offence and shall be liable—
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(a) on summary conviction, to—
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(i) a fine not exceeding £1,000, and
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(ii) a fine not exceeding £50 per day for each day on which the failure to furnish the return referred to in the said subsection (2) continues after the expiration of the period of fourteen days referred to in that subsection or, as the case may be, levy, the subject of the offence, remains unpaid after the expiration of that period,
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provided, however, that the fines shall not exceed £1,000 in total, or
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(b) on conviction on indictment, to a fine not exceeding £10,000 together with a fine not exceeding £500 per day for each day on which the failure to furnish the return referred to in the said subsection (2) continues after the expiration of the period of fourteen days referred to in that subsection or, as the case may be, levy, the subject of the offence, remains unpaid after the expiration of the period aforesaid.
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(3A) A summary offence under this section may be brought and prosecuted by the Board.”.
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