Chapter 1 – Income tax and corporation tax penalties (ss 1052-1070)

Contents

Section 1052 – Penalties for failure to make certain returns, etc. [TCA 1997 s 1052] Section commentary
Section 1053 – Penalty for fraudulently or negligently making incorrect returns, etc. [TCA 1997 s 1053] Section commentary
Section 1054 – Increased penalties in case of body of persons [TCA 1997 s 1054] Section commentary
Section 1055 – Penalty for assisting in making incorrect returns, etc. [TCA 1997 s 1055] Section commentary
Section 1056 – Penalty for false statement made to obtain allowance [TCA 1997 s 1056] Section commentary
Section 1057 – Fine for obstruction of officers in execution of duties [TCA 1997 s 1057] Section commentary
Section 1058 – Refusal to allow deduction of tax [TCA 1997 s 1058] Section commentary
Section 1059 – Power to add penalties to assessments [TCA 1997 s 1059] Section commentary
Section 1060 – Proceedings against executor or administrator [TCA 1997 s 1060] Section commentary
Section 1061 – Recovery of penalties [TCA 1997 s 1061] Section commentary
Section 1062 – Proceedings where penalty recoverable cannot be definitely ascertained [TCA 1997 s 1062] Section commentary
Section 1063 – Time limit for recovery of fines and penalties [TCA 1997 s 1063] Section commentary
Section 1064 – Time for certain summary proceedings [TCA 1997 s 1064] Section commentary
Section 1065 – Mitigation and application of fines and penalties [TCA 1997 s 1065] Section commentary
Section 1066 – False evidence: punishment as for perjury [TCA 1997 s 1066] Section commentary
Section 1067 – Admissibility of statements and documents in criminal and tax proceedings [TCA 1997 s 1067] Section commentary
Section 1068 – Failure to act within required time [TCA 1997 s 1068] Section commentary
Section 1069 – Evidence of income [TCA 1997 s 1069] Section commentary
Section 1070 – Saving for criminal proceedings [TCA 1997 s 1070] Section commentary

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