Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 3

Offences

Section 139 Certain offences in relation to dies and stamps provided by the Commissioners to be offences

This section creates a number of offences in relation to the fraudulent misuse of dies and stamps. The provisions of section 1078 of the Taxes Consolidation Act, 1997, apply to these offences.

Relevant Date: Finance Act 2014