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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1063Time limit for recovery of fines and penalties.

[ITA67 s511; FA74 s86 and Sch2 PtI; CTA76 s147(3) and (4)]

Proceedings for the recovery of any fine or penalty incurred under the Tax Acts in relation to or in connection with income tax or corporation tax may, [1]>subject to section 1060<[1][1]>subject to section 1060 or section 1077D<[1], be begun at any time within 6 years after the date on which such fine or penalty was incurred.


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Substituted by F(No.2)A08 sched5(part2)(1)(ai). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.