Finance Act, 2001

Amendment of section 1078 (revenue offences) of Principal Act.

233.—(1) Section 1078(3) of the Principal Act is amended by the substitution in paragraph (a) of “£1,500” for “£1,000”.

(2) (a) Section 1078(3) of the Principal Act is amended by the substitution in paragraph (a) of “€1,900” for “£1,500”.

(b) This subsection shall apply as on and from 1 January 2002.