Finance Act 1991

Miscellaneous

12 In section 27 (duty to give information) at the end there shall be added the following subsection—

“(4) In its application to Northern Ireland, subsection (1)(a) above shall have effect as if for “a chief officer of police” there were substituted “the Chief Constable of the Royal Ulster Constabulary”.”

13 After section 28 (institution of proceedings in England and Wales) there shall be inserted the following section—

“28A Institution of proceedings in Northern Ireland

Section 28 of this Act shall also apply in relation to the institution of proceedings in Northern Ireland, but as if—

(a) for any reference in that section to England and Wales there were substituted a reference to Northern Ireland; and

(b) in subsection (4) of that section for the words from the beginning to “county court” there were substituted “In a court of summary jurisdiction or before a county court”.”

14 In section 31 (admissibility of records as evidence) at the end there shall be added the following subsection—

“(5) In its application to Northern Ireland, this section shall have effect as if in subsection (2) for “subsection (1) of section 10 of the [1968 c. 64.] Civil Evidence Act 1968” there were substituted “subsection (1) of section 6 of the [1971 c. 36 (N.I.).] Civil Evidence Act (Northern Ireland) 1971”.”

15 In section 32 (evidence of admissions in certain proceedings) the existing provision shall be numbered as subsection (1) and after that subsection there shall be added the following subsection—

“(2) Subsection (1) above shall apply in Northern Ireland as if—

(a) for the words “England and Wales” there were substituted “Northern Ireland”; and

(b) for the words from “rules” to “1949” there were substituted “magistrates' courts rules as defined in Article 2(3) of the [S.I. 1981/1675 (N.I. 26).] Magistrates' Courts (Northern Ireland) Order 1981”.”

16 In section 34 (fixing amount payable on pleas of guilty by absent accused) the existing provision shall be numbered as subsection (1) and after that subsection there shall be added the following subsection—

“(2) In its application to Northern Ireland, subsection (1) above shall have effect as if—

(a) for “section 12(2) of the [1980 c. 43.] Magistrates' Courts Act 1980” and “the said section 12(2)” there were substituted “Article 24(2) of the [S.I. 1981/1675 (N.I. 26).] Magistrates' Courts (Northern Ireland) Order 1981” and “the said Article 24(2)” respectively; and

(b) for the words from “or in” to “1980” there were substituted “or by affidavit or in the manner prescribed by magistrates' courts rules as defined by Article 2(3) of the [S.I. 1981/1675 (N.I. 26).] Magistrates' Courts (Northern Ireland) Order 1981”.”

17 In section 35 (application of fines etc.) in subsection (2) after “Scotland” there shall be inserted “or Northern Ireland”.