Finance (Miscellaneous Provisions) Act 2020

Amendment of section 78 of Act of 1997

5. Section 78 of the Act of 1997 is amended—

(a) in subsection (1), by the substitution of “at a time, at a place in the State (where applicable) and in the manner (where applicable)” for “in the State at a time and place”,

(b) in subsection (2), by the insertion of “and section 78A(2)” after “subsections (3) and (4)”, and

(c) in subsection (3), by the insertion of “or as provided for by section 78A(2), as the case may be,” after “subsections (1) and (2)”.