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Capital Acquisitions Tax Act, 1976

Delivery, service and evidence of notices and forms, etc.

70.—(1) Any notice which under this Act is authorised or required to be given by the Commissioners may be served by post.

(2) A notice or form which is to be served on a person may be either delivered to him or left at his usual or last known place of abode.

(3) Prima facie evidence of any notice given under this Act by the Commissioners or any officer of the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice, and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

(4) In any case where a time limit is specified by or under this Act, other than Part VIII hereof, for the doing of any act required by or under this Act, other than Part VIII hereof, to be done by any person other than the Commissioners, the Commissioners may, in their discretion, extend such time limit.