Taxes Consolidation Act, 1997

Time for certain summary proceedings.

[ITA67 s517; FA79 s29; CTA76 s148]

1064.—Notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 889 , 987 or 1056 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty, as the case may be.