Finance Act 2008

Amendment of penalties on summary conviction for certain revenue offences.

138.— (1) The Principal Act is amended—

(a) in section 531(14), in each place where it occurs, by substituting “€5,000” for “€1,265”,

(b) in section 908C(6) by substituting “€5,000” for “€3,000”,

(c) in section 908D(8) by substituting “€5,000” for “€3,000”,

(d) in section 1078(3)(a) by substituting “€5,000” for “€3,000”, and

(e) in section 1078A(3)(a) by substituting “€5,000” for “€3,000”.

(2) Subsection (1) applies as respects an offence committed on a day after the passing of this Act.