asked the Minister for Finance if there were any prosecutions taken under section 94 of the 1983 Finance Act up to the introduction of the amnesty; and if the amnesty applies to professional advisers aiding and abetting tax evasion.
Written Answers. - Tax Evasion Prosecutions.
49.
Proceedings under section 94 of the Finance Act, 1983, have been ordered in 11 cases. Convictions were obtained and fines imposed in six cases. Proceedings were withdrawn in two cases and the remaining three cases have not yet come before the courts. The amnesty announced in the Budget Statement applies only to defaulters in relation to their own tax affairs.