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(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(7) This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No.2) Act 2008.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.