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This section has been repealed.
Repealed by F(No.2)A08 sched4(part1).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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999Taking by Collector-General of proceedings in bankruptcy.
[F(MP)A68 s27; CGTA75 s51(1) and Sch4 par2]
(1) The Collector-General may sue out a debtor’s summons and present a petition in bankruptcy in his or her own name in respect of taxes or duties due to the Minister for Finance for the benefit of the Central Fund, being taxes or duties which the Collector-General is empowered to collect and levy.
(2) Subject to this section, the rules of court for the time being applicable and the enactments relating to bankruptcy shall apply to proceedings taken by the Collector-General by virtue of this section.
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Repealed by F(No.2)A08 sched4(part1).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.