Finance (Miscellaneous Provisions) Act, 1958

Delivery of statements, etc.

6.—Where the Minister has given a certificate under section 3 of this Act—

(a) the provisions of the Income Tax Acts and of the Corporation Profits Tax Acts relating to the delivery of statements or returns of profits or gains shall continue to have effect in relation to the company concerned as if the certificate had not been given, and

(b) the Revenue Commissioners may by notice in writing require the company concerned to furnish them, within such time as they may direct, with such accounts and other particulars as the Revenue Commissioners think necessary for the purposes of this Part of this Act, and if the company, without reasonable excuse, fails to comply with the notice, it shall be liable to a penalty not exceeding one hundred pounds and, after judgment has been given for that penalty, to a further penalty of the like amount for each day during which that failure continues.