Finance Act, 1984

Amendment of section 26 (penalties generally) of Principal Act.

90.Section 26 of the Principal Act is hereby amended, as respects non-compliance occurring on or after the date of passing of this Act—

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

(b) in subsection (3A), by the substitution of “subsection (3) of section 18 or with a requirement of an authorised officer under that section” for “section 18 (3)”.