928 Transmission to Collector-General of particulars of sums to be collected

(1) This subsection contains definitions used in the section, viz.

• “assessment” and “Revenue officer” have the same meanings as they have in Chapter 1A of Part 42;
• “tax” means income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax and inheritance tax.

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

(3) The entering by an inspector or other Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic, digital, magnetic, optical, electromagnetic, biometric, photonic, photographic or other record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic, etc. process will be treated as transmission of such details by the inspector or other Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B.

Relevant Date: Finance Act 2019