Finance Act, 1992
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Amendment of section 94 (revenue offences) of Finance Act, 1983. |
243.— Section 94 of the Finance Act, 1983 , is hereby amended— | |
(a) in subsection (1)— | ||
(i) by the insertion of the following definition after the definition of “the Acts”: | ||
“‘an authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise any of the powers conferred by the Acts;”, | ||
and | ||
(ii) by the insertion of the following paragraph after paragraph (e): | ||
“(ee) knowingly or wilfully, and within the time limits specified for their retention, destroys, defaces, or conceals from an authorised officer— | ||
(i) any documents, or | ||
(ii) any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is obliged by any provision of the Acts to keep, to issue or to produce for inspection.”, | ||
and | ||
(b) in subsection (3), by the substitution of the following paragraph for paragraph (a): | ||
“(a) on summary conviction to a fine of £1,000 which may be mitigated to not less than one fourth part thereof or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or”. |