Finance Act, 1980
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Use of certificates in proceedings for recovery of tax or penalties. |
57.—(1) Section 488 (5) of the Income Tax Act, 1967 , is hereby amended by the insertion in paragraph (a) after subparagraph (i) of the following subparagraph: | |
“(ia) under the provisions of section 429 (4) (inserted by section 19 of the Finance Act, 1971 ), or”. | ||
(2) Section 500 of the Income Tax Act, 1967 , is hereby amended by the insertion after subsection (3) of the following subsection: | ||
“(4) In proceedings for recovery of a penalty incurred under this section or under section 501— | ||
(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that a stated notice or precept was duly given to the defendant on a stated day shall be evidence until the contrary is proved that that person received that notice or precept in the ordinary course, | ||
(ii) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that, during a stated period, a stated notice or precept has not been complied with by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, comply with that notice or precept, | ||
(iii) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that, during a stated period, the defendant has failed to do a stated act, furnish stated particulars or deliver a stated account in accordance with any of the provisions specified in column 3 of Schedule 15 shall be evidence until the contrary is proved that the defendant did so fail, | ||
(iv) a certificate certifying as provided for in subparagraph (i), (ii) or (iii) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.”. |