Finance Act, 2001

Amendment of section 89 (amendment of penalties under section 186 (illegally importing) of Customs Consolidation Act, 1876) of Finance Act, 1997.

178.—(1) Section 89 of the Finance Act, 1997 , is amended by the substitution in paragraph (a) of “£1,500” for “£1,000”.

(2) With effect on and from 1 January 2002, section 89 of the Finance Act, 1997 , is amended by the substitution in paragraph (a) of “€1,900” for “£1,500” (inserted by subsection (1)).