CHAPTER 75:01 - Inland Revenue Division

Finance Act 1987 Mac 1
Vol. 1
Sections
Sections
Section
Sections
109, 110, 111, 112 (Recovery)
113 and 114 (Notices)
115 (Imprisonment of defaulters)
116, 117, 118 and 119 to 124 (General provisions)
23. All moneys collected pursuant to this Part shall be paid into the
Consolidated Fund.
Impost to be paid into fund
24. A person who contravenes any of the provisions of this Part or of any
Regulations made here-under is liable on summary conviction to a fine of
five thousand dollars and in the case of a continuing offence to a further
fine of one hundred dollars for every day on which any default continues
after conviction thereunder.
General penalty
151 24A. The provisions of this Part do not apply to individuals. Exemptions
25. The Minister may make Regulations generally for giving effect to this
Part, and in particular -
Regulations
(a) for prescribing the accounts, books and forms to be used;
(b) for prescribing anything in this Part required to be prescribed.
151 BIR Note: Effective 1st January 1988
BIR Mac Edition 91/01 Page 252