Finance (No. 2) Act 2008
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Miscellaneous amendments in relation to penalties. |
98.— (1) The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after the passing of this Act. | |
(2) Notwithstanding subsection (1), as respects subparagraph (ar) of paragraph 2 of Schedule 5— | ||
(a) clauses (i), (iv), (v) and (vi) of that subparagraph shall apply as respects penalties, as are referred to in paragraphs (a) and (b) of section 1086(2), which are imposed or determined by a court on or after the passing of this Act, and | ||
(b) clauses (ii) and (iii) of that subparagraph shall apply as respects specified sums, as are referred to in paragraphs (c) and (d) of section 1086(2), which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability on or after the passing of this Act. |