960K Judgments for recovery of tax

Where, in any proceedings for the recovery of tax against a person, a judgment is obtained, the acceptance of a sum on account or part payment of the amount for which the judgment was given will not prevent or prejudice the recovery of the balance due under the judgment. All rights that attached to the original amount due will attach to the balance outstanding. A certificate signed by the Collector-General stating the amount of the balance will be evidence of the amount of the balance unless the contrary is proved.

Relevant Date: Finance Act 2019