Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
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964Continuance of pending proceedings.
[ITA67 s187(3) and s487]
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(1) Where the Collector-General duly appointed to collect any income tax has instituted proceedings under section 963, or continues under this section any proceedings brought under subsection (1) or (2) of that section, for the recovery of such tax and, while such proceedings are pending, such Collector-General ceases for any reason to be the Collector-General so appointed to collect such tax, the right of such Collector-General to continue such proceedings shall forthwith terminate and the Collector-General duly appointed to collect such tax in succession to the Collector-General so ceasing shall if the Collector-General so appointed so desires be entitled to become and be a party to such proceedings in the place of the Collector-General so ceasing and be entitled to continue such proceedings accordingly.
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(1) (a) Notwithstanding subsection (2) of section 966, where the Collector-General duly appointed to collect any income tax has instituted proceedings under section 963 or 966, or continues under this section any proceedings brought under those sections, for the recovery of such tax and, while such proceedings are pending, such Collector-General ceases for any reason to be the Collector-General so appointed to collect such tax, the proceedings may be continued in the name of that Collector-General by any person (in this subsection referred to as the “successor”) duly appointed to collect such tax in succession to that Collector-General or any subsequent Collector-General.
(b) In any case where paragraph (a) applies, the successor shall inform by notice 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 Collector-General who has instituted or continued the proceedings.
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(c) Any affidavit or oath to be made by a Collector-General for the purposes of the Judgment Mortgage (Ireland) Act 1850 or the Judgment Mortgage (Ireland) Act 1858 may be made by a successor.
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(c) Any judgment mortgage to be registered by a Collector-General under section 116 of the Land and Conveyancing Law Reform Act 2009 may be registered by a successor.
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(2) Where the Collector-General duly appointed to collect any income tax in succession to another Collector-General institutes or continues proceedings under section 963 for the recovery of the tax or any balance of the tax, the other 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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Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
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Substituted by the the Land and Conveyancing Law Reform Act 2009 Sched 1. This Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes and different provisions