Section 1064 Time for certain summary proceedings

Source

Taxes Consolidation Act 1997 section 1064.

Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 889, 987 or1056 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty, as the case may be.