Taxes Consolidation Act 1997 section 848T

Offences

Section 848T created a criminal offence for making a false declaration in connection with a Special Savings Incentive Account (SSIA).

  • It was a criminal offence for a person to make a false declaration under the SSIA provisions.
  • The relevant declarations were those made on commencement, maturity, or transfer of an SSIA.
  • On summary conviction, the maximum fine was €1,900.
  • The court could also impose imprisonment for up to 6 months, or both a fine and imprisonment.

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