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Amendment of penalties on summary conviction for certain excise offences.
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77.— (1) Subject to subsection (2), in each provision specified in column (1) of the Table to this section for the amount set out in column (2) of that Table at that entry there is substituted the amount set out at the corresponding entry in column (3) of that Table.
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Enactment amended
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Amount to be replaced
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Amount to be inserted
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(1)
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(2)
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(3)
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Betting Act 1931:
section 2(2)
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€3,000
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€5,000
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Finance Act 1992:
section 139(2)
section 139(4)
section 139(5)(a)
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€1,265
€1,265
€1,265
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€5,000
€5,000
€5,000
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Finance Act 1999:
section 102(2)
section 102(4)(a)
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€3,000
€3,000
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€5,000
€5,000
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Finance Act 2001:
section 119(3)(a)
section 124
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€3,000
€3,000
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€5,000
€5,000
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Finance Act 2002:
section 67(4)
section 76
section 77(2)
section 78(4)
section 78(6)(b)
section 78(7)
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€3,000
€3,000
€3,000
€3,000
€3,000
€3,000
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€5,000
€5,000
€5,000
€5,000
€5,000
€5,000
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Finance Act 2003:
section 79(7)
section 79(8)(a)
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€3,000
€3,000
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€5,000
€5,000
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Finance Act 2005:
section 78(2)
section 78(5)(a)
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€3,000
€3,000
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€5,000
€5,000
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