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.”