Finance Act, 1983

Amendment of section 23 (forfeiture) of Finance Act, 1946.

71.Section 23 of the Finance Act, 1946 , is hereby amended—

(a) in paragraph (i), by the substitution of “liable to forfeiture” for “forfeited”,

(b) in paragraph (ii), by the substitution of “the sum of £1,000” for “either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners”, and

(c) by the addition of the following subsection:

“(2) Where a duty of excise chargeable on any goods is not paid at the time at which payment thereof becomes due or within such longer period as may be permitted for payment by or under any enactment, the goods shall be liable to forfeiture.”,

and the said paragraphs (i) and (ii), as so amended, are set out in the Table to this section.


(i) all such goods and articles and all such materials, utensils and vessels respectively shall be liable to forfeiture,

(ii) every person who removes, deposits, or conceals or is concerned in removing, depositing, or concealing, any such goods or articles, with intent to defraud the Minister for Finance of such duty or any part thereof, shall forfeit the sum of £1,000.