Taxes Consolidation Act, 1997 (Number 39 of 1997)
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529L Civil penalties.
Chapter 3A of Part 47 applies, with any necessary modification, to a penalty arising under section 529C(3) or 529E(3).
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Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.