In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
The institution of proceedings for, or the imposition of a penalty, fine or term of imprisonment under this Act shall not relieve any person from liability to payment of any tax for which he is or may be liable.