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Finance Act 2005

Amendment of section 24 (recovery of tax) of Principal Act.

108.—(1) Section 24 of the Principal Act is amended in subsection (1)—

(a) by substituting the following for paragraph (a):

“(a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall, subject to any necessary modifications, apply to the recovery of any tax payable in accordance with this Act and the regulations thereunder as they apply in relation to the recovery of income tax.”,

and

(b) by deleting paragraph (c).

(2) Notwithstanding subsection (1)(b) regulations made under the Principal Act and to which section 24(1)(c) of that Act related shall continue in force and may be amended or revoked accordingly.