Finance Act, 1973

Amendment of section 26 of Principal Act.

83.—Section 26 of the Principal Act is hereby amended—

(a) by the substitution in subsection (1) of “18 (2)” for “18”, and

(b) by the insertion after subsection (3) of the following subsection:

“(3A) A person who does not comply with section 18 (3) shall be liable to a penalty of £100.”.