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Section 18

Amendment of section 154

of Finance Act 1995

ActIn forceProvision 19 of 39
Section 18

Subsection 154(1) of the principal Act is amended by inserting after paragraph (e) the following paragraph:

“(ea) prescribing penalties for any contravention or failure to comply with any of the provisions of any rules made under this section:

Provided that no such penalty shall exceed the penalty prescribed under section 120;”.

17

Finance

Amendment of Schedule 1