Finance Act, 1976

Amendment of section 12 (regulations) of Act of 1920.

77.—(1) Section 12 (1) (e) of the Act of 1920 shall have effect as if the words “(not exceeding five shillings)” were deleted.

(2) Subsection (4) of section 12 of the Act of 1920 is hereby amended by the substitution of “one hundred pounds” for “twenty pounds”, and the said subsection (4), as so amended, is set out in the Table to this section.


(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds.