Finance Act, 1987
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Amendment of section 21 (institution of proceedings for fines, etc.) of Inland Revenue Regulation Act, 1890. |
53.— Section 21 of the Inland Revenue Regulation Act, 1890 , is hereby amended by the substitution of the following subsection for subsection (1): | |
“(1) It shall not be lawful to commence proceedings against any person for the recovery of any fine, penalty, or forfeiture under any Act relating to Inland Revenue, or for the condemnation of any goods seized as forfeited under any such Act, except in the name of an officer or in the name of the Attorney General or in the name of the Director of Public Prosecutions.”. |