Finance Act, 2001
Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963. |
120.— Section 34 of the Finance Act, 1963 , is amended— | |
(a) in subsection (4) by the insertion after “subsection (3) of this section” of “or section 119 of the Finance Act, 2001”, | ||
(b) in subsection (6) by the substitution of the following paragraph for paragraph (c): | ||
“(c) the application of section 13 of the Criminal Procedure Act, 1967 , to offences under section 186 of the Customs Consolidation Act, 1876 , section 3 of the Customs Act, 1956 , or any other provision of the Customs Acts or section 119 of the Finance Act, 2001.” |