Finance Act 2005

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Amendment of section 26 (penalties generally) of Principal Act.

109.—Section 26 of the Principal Act is amended by inserting the following subsection after subsection (3A):

“(3AA) Where a person is authorised in accordance with section 10(9)(c) to inspect any immovable goods for the purpose of reporting to the Revenue Commissioners the open market price of an interest in those goods and the person having custody or possession of those goods prevents such inspection or obstructs the person so authorised in the performance of his or her functions in relation to the inspection, the person so having custody or possession shall be liable to a penalty of €1,265.”.