Finance Act 2003

Amendment of section 29 (recovery of penalties) of Principal Act.

128.—(1) Section 29 of the Principal Act is amended—

(a)  in subsection (1), by substituting “for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.” for “for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924 , shall apply accordingly.”, and

(b)  in subsection (6), by substituting “the rules of court” for “the rules of the High Court”.

(2) Subsection (1) applies as respects civil proceedings commenced on or after the passing of this Act.