S. 130(1) –(3) repealed by No. 13/2013 s. 44(2).
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S. 130(4) amended by No. 13/2013 s. 44(3).
(4) Sections 130A, 130B and 130C do not affect a liability imposed on a body corporate for an offence committed by it against a taxation law.
S. 130(5) repealed by No. 13/2013 s. 44(2).
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S. 130A inserted by No. 13/2013 s. 45.