| Links from Section 960B | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by Chapters 1B, 1C and 1D to be performed or discharged by the Revenue Commissioners or the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to ‘Revenue Commissioners’ and ‘Collector-General’ shall be read accordingly. |
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| Links to Section 960B (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(2) After assessments to tax have been made, a Revenue officer shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection. |
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Taxes Consolidation Act, 1997 |
(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B. |
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Taxes Consolidation Act, 1997 |
(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B. |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(b) that he or she has been nominated by them in accordance with section 960B, and |
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Taxes Consolidation Act, 1997 |
(7) In proceedings under
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Taxes Consolidation Act, 1997 |
(a) that the plaintiff has ceased to be an officer of the Revenue Commissioners nominated by them in accordance with section 960B, |
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Taxes Consolidation Act, 1997 |
(c) that such other person has been nominated by them in accordance with section 960B, and |
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