1076 Supplementary provisions (Chapter 2)

(1) For the purposes of this Chapter, “secretary” is defined to include —

• in the case of a company, the secretary or other officer performing the duties of secretary and, where the company is non-resident in the State, the agent, manager factor or other representative of the company,
• in the case of an unincorporated body of persons, the treasurer, auditor or receiver of such body, and
• in the case of a company the secretary (under company law) of which is not resident in the State, an Irish resident director.

(2) In proceedings to recover a penalty under the provisions of the Corporation Tax Acts, a certificate signed by an inspector —

• certifying that from an examination of his/her records it appears that a particular notice was given to the defendant on a particular day,
• certifying that from an examination of his/her records it appears that a particular return was not received from the defendant within a particular period,

is evidence of those facts until the contrary is proved.

Any such certificate purporting to be signed by an inspector may be tendered in evidence without proof and is deemed to have been signed by such inspector until the contrary is proved.

Relevant Date: Finance Act 2021