Long Title

Enacting Formula

Amendment of section 100
53.  Section 100 of the principal Act is amended —
(a)
by deleting the word “Any” in subsection (2) and substituting the words “Subject to subsection (3), any”;
(b)
by inserting “37(18B),” immediately after the words “13R(3) or (5),” in subsection (2); and
(c)
by inserting, immediately after subsection (2), the following subsection:
“(3)  An action to recover a penalty imposed under section 87(1) on any amount recoverable under section 37H(8) (including interest imposed under section 37H(10)) shall not be brought after the expiration of 6 years from the date on which the cause of action accrued.”.