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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1064Time for certain summary proceedings.

[ITA67 s517; FA79 s29; CTA76 s148]

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.