Finance Act 2005
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Amendment of section 964 (continuance of pending proceedings) of Taxes Consolidation Act 1997. |
146.— Section 964 of the Taxes Consolidation Act 1997 is amended by substituting the following for subsection (1): | |
“(1) (a) Notwithstanding subsection (2) of section 966, where the Collector-General duly appointed to collect any income tax has instituted proceedings under section 963 or 966, or continues under this section any proceedings brought under those sections, for the recovery of such tax and, while such proceedings are pending, such Collector-General ceases for any reason to be the Collector-General so appointed to collect such tax, the proceedings may be continued in the name of that Collector-General by any person (in this subsection referred to as the ‘successor’) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General. | ||
(b) In any case where paragraph (a) applies, the successor shall inform by notice the person or persons against whom the proceedings concerned are pending that those proceedings are being so continued and on service of such notice, notwithstanding any rule of court, it shall not be necessary for the successor to obtain an order of court substituting him or her for the Collector-General who has instituted or continued the proceedings. | ||
(c) Any affidavit or oath to be made by a Collector-General for the purposes of the Judgment Mortgage (Ireland) Act 1850 or the Judgment Mortgage (Ireland) Act 1858 may be made by a successor.”. |