s 160
In forceSecond or subsequent offences
Part 13Repeal, savings and transitional provisions
Division 2Savings and transitional provisions for repealed Stamp Act
Subdivision 2Application of this Act and repealed Stamp Act
160 Second or subsequent offences
(1)
For applying section 138 to the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement day.
(2)
If section 138(1)(a) applies for an offence against a provision of the repealed Stamp Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of a tax law that corresponds to the provision of the repealed Stamp Act.
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