Revenue Note for Guidance

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Revenue Note for Guidance

1057 Fine for obstruction of officers in execution of duties

(1) This section imposes a penalty of 125 for every offence on any person who or whose employee obstructs, molests or hinders a Revenue official, or any person assisting such an official, in the execution by such official of his/her duty in relation to income tax or corporation tax or of the powers or authorities vested by law in him/her.

(2) A penalty imposed under this section may be enforced and collected in the same manner as excise penalties.

(3) This section applies only to contraventions occurring up to the passing of the Finance (No. 2) Act 2008 (i.e. up to 24 December 2008).

Relevant Date: Finance Act 2021