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,
>subject to section 1060<, be begun at any time within 6 years after the date on which such fine or penalty was incurred.