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Certificates in court procedings.
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236.—As on and from the passing of this Act, the Principal Act is amended—
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(a) in Chapter 1 of Part 42—
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(i) by the substitution in section 966 of the following for subsection (5):
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“(5) In proceedings pursuant to this section a certificate signed by an officer of the Revenue Commissioners certifying the following facts:
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(a) that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant—
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(i) under an assessment which had become final and conclusive, or
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(ii) under section 942(6),
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and
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(b) (i) that before the institution of the proceedings payment of that stated sum was duly demanded from the defendant, and
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(ii) that that stated sum or a stated part of that sum remains due and payable by the defendant,
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shall be evidence until the contrary is proved of those facts.”,
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and
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(ii) by the substitution of the following for section 967:
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“Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.
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967.—In any proceedings in the District Court, the Circuit Court or the High Court for or in relation to the recovery of any income tax, a certificate signed by an officer of the Revenue Commissioners certifying that before the institution of proceedings a stated sum of income tax transmitted in accordance with section 928(2) became due and payable by the defendant—
(a) (i) under an assessment which had become final and conclusive, or
(ii) under section 942(6),
and
(b) demand for the payment of the tax has been duly made,
shall be prima facie evidence until the contrary is proved of those facts, and a certificate so certifying and purporting to be signed as specified in this section may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.”,
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and
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(b) by the substitution in section 1080 of the following for subsection (4):
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“(4) In proceedings instituted by virtue of subsection (3)—
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(a) a certificate signed by an officer of the Revenue Commissioners certifying that a stated amount of interest is due and payable by the person against whom the proceedings were instituted shall be evidence until the contrary is proved that that amount is so due and payable, and
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(b) a certificate so certifying and purporting to be signed as specified in this section may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.”.
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