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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

133 Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997.

[FA1991 s109(1)]

Sections 987(4), 1061, 1062, 1063, 1064, [1]>1065, <[1]1066 and 1068 of the Taxes Consolidation Act, 1997, shall, with any necessary modifications, apply to a fine or penalty under—

(a) this Act, or

(b) any other enactment providing for fines or penalties in relation to stamp duty,

as if the fine or penalty were a penalty under the Income Tax Acts, and section 22 of the Inland Revenue Regulation Act, 1890, shall not apply in a case to which any of those sections of the Taxes Consolidation Act, 1997, apply by virtue of this section.



Deleted by F(No.2)A13 s78(4).