Corporation Tax Act, 1976

Time for certain summary proceedings.

148.—Notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 516 of the Income Tax Act, 1967 (false statements), as applied in relation to corporation tax or under section 63 (production of books and documents: export sales relief) may be instituted within three years from the date of the offence or incurring of the penalty (as the case may be).