Finance Act, 2001
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Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963. |
177.—(1) Section 34 of the Finance Act, 1963 , is amended— | |
(a) in subsection (4)— | ||
(i) by the substitution in paragraph (c)(i) of “£1,500” for “£1,000” (inserted by the Finance Act, 1983 ), | ||
(ii) by the substitution in paragraph (d)(ii) of “£1,500” for “£1,000” (as so inserted), | ||
and | ||
(b) by the substitution in subsection (5) of “£1,500” for “£1,000” (as so inserted). | ||
(2) With effect on and from 1 January 2002, section 34 of the Finance Act, 1963 , is amended— | ||
(a) in subsection (4)— | ||
(i) by the substitution in paragraph (c)(i) of “€1,900” for “£1,500” (inserted by subsection (1)), | ||
(ii) by the substitution in paragraph (d)(ii) of “€1,900” for “£1,500” (as so inserted), | ||
and | ||
(b) by the substitution in subsection (5) of “€1,900” for “£1,500” (as so inserted). |