114 Delivery, service and evidence of notices and forms, etc.

Summary

This section provides procedures which may be adopted for the service of notices and forms (e.g. under section 46) and for evidence of service of notice in any proceedings (e.g. proceedings taken for the recovery of tax and penalties under section 63).

Details

(1) Any notice under the Act may be served by post.

(2) A notice or form which is required to be served on a person may be delivered to him/her or may be left at his/her usual or last known address.

(3) Evidence of any notice given by the Revenue Commissioners in any court proceedings taken under the Act may be given by way of a document which purports to reproduce details of the notice, if those details are held on a Revenue computer record.

(4) The Revenue Commissioners may, at their discretion, extend any time-limit specified by the Act for doing any act required to be done under the Act by any person other than themselves (other than under Part 8, which deals with appeals and which may be extended under that Part in certain circumstances).

Relevant Date: Finance Act 2015