| Links from Section 960M | ||
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| Act | Linked to | Context |
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Bankruptcy Act, 1988 |
(1) The Collector-General may in his or her own name apply for the grant of a bankruptcy summons under section 8 of the Bankruptcy Act 1988 or present a petition for adjudication under section 11 of that Act in respect of tax (except corporation tax) due and payable or any balance of such tax. |
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Bankruptcy Act, 1988 |
(1) The Collector-General may in his or her own name apply for the grant of a bankruptcy summons under section 8 of the Bankruptcy Act 1988 or present a petition for adjudication under section 11 of that Act in respect of tax (except corporation tax) due and payable or any balance of such tax. |
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Bankruptcy Act, 1988 |
(1) The Collector-General may in his or her own name apply for the grant of a bankruptcy summons under section 8 of the Bankruptcy Act 1988 or present a petition for adjudication under section 11 of that Act in respect of tax (except corporation tax) due and payable or any balance of such tax. |
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| Links to Section 960M (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(1) Where the Collector-General has instituted proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax and, while such proceedings are pending, such Collector-General ceases for any reason to hold that office, the proceedings may be continued in the name of that Collector-General by any person (in this section referred to as the “successor”) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General. |
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Taxes Consolidation Act, 1997 |
(4) Where the Collector-General duly appointed to collect tax in succession to another Collector-General institutes or continues proceedings under section 960I(1) or 960M(1) for the recovery of tax or any balance of tax, then the person previously appointed as Collector-General shall for the purposes of the proceedings be deemed until the contrary is proved to have ceased to be the Collector-General appointed to collect the tax. |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(7) In proceedings under
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