Finance Act, 1997

Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963 .

90.— Section 34 of the Finance Act, 1963 , is hereby amended by the insertion in subsection (6) of the following paragraph after paragraph (b):

“(c) the application of section 13 of the Criminal Procedure Act, 1967 , to offences under section 186 of the Customs Consolidation Act, 1876, section 3 of the Customs Act, 1956 , or any other provision of the Customs Acts or section 106 of the Finance Act, 1992 .”.