Finance Act, 1997
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Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983 . |
158.—As respects the year 1997 and subsequent years, section 23 of the Finance Act, 1983 , is hereby amended— | |
(a) by the substitution of the following subsection for subsection (2): | ||
“(2) The Revenue Commissioners shall, as respects each relevant period (being the period beginning on the 1st day of January, 1997, and ending on the 30th day of June, 1997, and each subsequent period of three months beginning with the period ending on the 30th day of September, 1997), compile a list of names and addresses and the occupations or descriptions of every person— | ||
(a) upon whom a fine or other penalty was imposed by a court under any of the Acts during that relevant period, | ||
(b) upon whom a fine or other penalty was otherwise imposed by a court during that relevant period in respect of an act or omission by the person in relation to tax, or | ||
(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that relevant period, refrained from initiating proceedings for recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in lieu of initiating such proceedings, accepted, or undertook to accept, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for— | ||
(i) payment of any tax, | ||
(ii) payment of interest thereon, and | ||
(iii) a fine or other monetary penalty in respect thereof.”, | ||
and | ||
(b) by the substitution of the following subsection for subsection (3): | ||
“(3) Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963 — | ||
(a) the Revenue Commissioners shall, before the expiration of three months from the end of each relevant period, cause each such list referred to in subsection (2) in relation to that period to be published in Iris Oifigiúil, and | ||
(b) the Revenue Commissioners may, at any time, cause any such list referred to in subsection (2) to be publicised in such manner as they shall consider appropriate.”. |