Finance Act, 1963

Time for certain summary proceedings.

15.—Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 227 of the Income Tax Act, 1918, section 7 of the Finance (No. 2) Act, 1959 , or section 9 or section 31 of the Finance Act, 1960 , may be instituted within three years from the date of the committing of the offence or incurring of the penalty (as the case may be).