5. Recovery of claims.

(1) The Collector-General shall, in accordance with these Regulations, collect the amount of a claim specified in any request for recovery of a claim made in accordance with the Council Directive by a claimant.

(2) When the Collector-General receives a request from a claimant for the recovery of a claim, the Collector-General shall make demand in writing of the amount stated in the claim made by the claimant from the person against whom the claim is made.

(3) For the purposes of these Regulations, the amount of any claim made by a claimant shall be deemed due and payable not later than 7 days from the date on which the Collector-General makes demand of the amount in accordance with paragraph (2).

(4) The provisions of any enactment relating to the collection or recovery of income tax (other than sections 960, 960E, 960G, 960P, 1003, 1003A, 1004 and 1006B, and Chapter 4 of Part 42 of the Taxes Consolidation Act 1997) and the provisions of any rule of court relating to those purposes shall, with any necessary modifications, apply in relation to the recovery of a claim referred to in paragraph (1) as they apply in relation to income tax, and for this purpose the amount of the claim shall be deemed to be an amount of income tax.

(5) For the purposes of these Regulations, the amount of the claim referred to in paragraph (1) shall be regarded as a debt due to the Minister for Finance by the person against whom the claim is made by the claimant, in respect of a tax or duty under the care and management of the Revenue Commissioners.

(6) Any reference in this Regulation to the amount of the claim shall include any interest payable in respect of that claim under Regulation 6.

(7) The amount of any claim payable to the Collector-General under these Regulations—

(a) shall be payable without any deduction of income tax, and

(b) shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Tax Acts (except in so far as any such deduction is due in respect of the amount of the claim under Part 35 of the Taxes Consolidation Act 1997).

(8) On payment of an amount under these Regulations, the Collector-General shall give the person concerned a receipt in respect of the payment.