Finance Act, 2002

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Amendment of section 1086 (publication of names of tax defaulters) of Principal Act.

126.—(1) Section 1086 of the Principal Act is amended—

(a) in subsection (1)—

(i) in the definition of “the Acts”—

(I) by substituting the following for paragraph (e):

“(e) the Stamp Duties Consolidation Act, 1999 , and the enactments amending or extending that Act”, and

(II) by inserting the following after paragraph (f):

“(g) the Customs Acts,

(h) the statutes relating to the duties of excise and to the management of those duties,”,

and

(ii) by substituting the following for the definition of “tax”:

“‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.”,

(b) in subsection (2)—

(i) in paragraph (c), by substituting the following for subparagraphs (ii) and (iii):

“(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of ‘the Acts’, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax, or”,

and

(ii) in paragraph (d), by substituting the following for subparagraphs (ii) and (iii):

“(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of ‘the Acts’, payment of interest on that tax, and

(iii) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax.”,

(c) in subsection (3), by substituting the following for paragraph (b):

“(b) the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate.”,

and

(d) in subsection (4)—

(i) in paragraph (a), by substituting “those paragraphs” for “that paragraph”,

(ii) in paragraph (b), by substituting “applied,” for “applied, or”,

(iii) in paragraph (c), by substituting “€12,700, or” for “€12,700.”, and

(iv) by inserting the following after paragraph (c):

“(d) the amount of fine or other penalty included in the specified sum referred to in paragraph (c) or (d), as the case may be, of subsection (2) does not exceed 15 per cent of the amount of tax included in that specified sum.”.

(2) This section applies—

(a) as respects fines or other penalties, as are referred to in paragraphs (a) and (b) of section 1086(2), which are imposed by a court, and

(b) as respects specified sums, as are referred to in paragraphs (c) and (d) of section 1086(2), which the Revenue Commissioners accepted, or undertook to accept, in settlement of a specified liability,

on or after the passing of this Act.