Finance Act, 1999
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Amendment of section 16 (rolls, books, etc. to be open to inspection) of Act of 1891. |
159.—Section 16 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended in subsection (1) by the substitution of “that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997 ,” for “he shall be guilty of an offence and shall be liable to a fine not exceeding £1,000”. |