960NContinuance of pending proceedings and evidence in proceedings.

(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.

(2) In any case where subsection (1) applies, the successor shall inform 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 person who has instituted or continued proceedings.

(3) Any affidavit or oath to be made by a Collector-General for the purposes of the ^[2]>Judgment Mortgage (Ireland) Act 1850 or the Judgment Mortgage (Ireland) Act 1858^<[2][2]>Land and Conveyancing Law Reform Act 2009^<[2] may be made by a successor.

(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.

(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—

(a) the right of such officer to continue proceedings shall cease and the right to continue proceedings shall vest in such other officer as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(c) where an officer is so substituted, he or she shall give notice in writing of the substitution to the defendant.

(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—

(a) that a person is an officer of the Revenue Commissioners,

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

(c) that he or she has been nominated by them in accordance with subsection (5)(a),

shall be evidence unless the contrary is proved of those facts.

(7) In proceedings under ^[3]>sections^<[3][3]>section^<[3] 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,

(b) that another person is a Revenue officer,

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

(d) that such other person has been nominated by them to take proceedings to recover tax,

shall be evidence until the contrary is proved of those facts.