Taxes Consolidation Act, 1997 (Number 39 of 1997)
1076Supplementary provisions (Chapter 2).
[CTA76 s154 and s147(3) and (4) (as it relates to application of ITA67 s172(5))]
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(1) In this Chapter, “secretary” includes persons mentioned in section 1044(2) and, in the case of a company not resident in the State, the agent, manager, factor or other representative of the company.
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(1) In this Chapter, “secretary” includes—
(a) persons mentioned in section 1044(2) and, in the case of a company which is not resident in the State, the agent, manager, factor or other representative of the company, and
(b) in the case of a company the secretary (within the meaning of [2]>section 175 of the Companies Act, 1963<[2][2]>section 129 of the Companies Act 2014<[2]) of which is not an individual resident in the State, an individual resident in the State who is a director of the company.
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(2) In proceedings for the recovery of a penalty incurred under the provisions of the Corporation Tax Acts—
(a) a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that the defendant received that notice in the ordinary course;
(b) a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return;
(c) a certificate certifying as provided for in paragraph (a) or (b) and purporting to be signed by an inspector may be tendered in evidence without proof and shall be deemed