Taxes Consolidation Act 1997 section 1064

Time for certain summary proceedings

Section 1064 extends the time limit for bringing summary proceedings to recover certain income tax or corporation tax penalties.

  • Overrides the normal time limit for summary proceedings under the Petty Sessions (Ireland) Act 1851
  • Applies to penalties under sections 889, 987 and 1056
  • Allows proceedings to be brought up to 10 years after the offence or penalty date
  • Covers failures relating to returns, PAYE regulation breaches and false statements

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