Pensions (Amendment) Act, 1996
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Amendment of section 3 of Principal Act. |
3.—Section 3 of the Principal Act is hereby amended by— | |
(a) the substitution of the following paragraph for paragraph (c) of subsection (1): | ||
“(c) In a prosecution for an offence under paragraph (a), (b) or (bb) it shall be a defence for the accused person to prove that the contravention to which the offence relates was attributable to: | ||
(i) a contravention by one or more other persons of a provision of this Act or a regulation thereunder and that he took such reasonable steps (if any) in the circumstances as were open to him to secure the compliance of the person or persons aforesaid with the provision concerned, or | ||
(ii) a failure by an actuary, auditor or other person to prepare a document which the accused person had instructed the actuary, auditor or other person to prepare and that the accused person took such reasonable steps (if any) in the circumstances as were open to him to secure the preparation of the said document by the actuary, auditor or other person aforesaid.”, | ||
(b) the insertion after subsection (5) of the following subsection: | ||
“(6) Notwithstanding the provisions of section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings for an offence under this Act may be commenced— | ||
(a) at any time within 2 years from the date on which the offence was committed, or | ||
(b) at any time within 6 months from the date on which evidence sufficient in the opinion of the Board to justify initiating the proceedings, comes to the Board's knowledge, not being later than 5 years from the date on which the offence concerned was committed.”. |