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(2) After assessments to tax have been made, a Revenue officer shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection.

(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.

(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.

(5) Where a Revenue officer nominated in accordance with section 960B has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or the balance of tax, and while such proceedings are pending, such officer dies or otherwise ceases for any reason to be a Revenue officer—

(6) In proceedings under section 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts—

(b) that he or she has been nominated by them in accordance with section 960B, and

(7) In proceedings under sections section 960I(1) or 960M(1) taken by a Revenue officer nominated in accordance with section 960B, a certificate signed by the Revenue Commissioners certifying the following facts—

(a) that the plaintiff has ceased to be an officer of the Revenue Commissioners nominated by them in accordance with section 960B,

(c) that such other person has been nominated by them in accordance with section 960B, and