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

Source

Stamp Duties Consolidation  Act 1999 Section 133.

Sections 987(4), 1061, 1062, 1063, 1064,1066 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.