Section 37. Additional provisions as to offences under section 30, 32, 33 or 36. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART IV - INVESTIGATORY AND PENAL

Section 37. Additional provisions as to offences under section 30, 32, 33 or 36.

(1) No criminal proceedings for an offence under section 30,32,33 or 36 shall be instituted more than twelve years after the offence was committed.

(2) Any person who aids, abets or incites another person to commit an offence under section 30,32,33 or 36 shall be deemed to have committed the same offence and shall be liable to the same penalty.