Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


960KJudgments for recovery of tax.

(1) In this section “judgment” includes any order or decree.

(2) Where, in any proceedings for the recovery of tax, judgment is given against a person and a sum of money is accepted from the person against whom the proceedings were brought on account or in part payment of the amount of which the judgment was given, then—

(a) such acceptance shall not prevent or prejudice the recovery under the judgment of the balance of that amount that remains unpaid,

(b) the judgment shall be capable of being executed and enforced in respect of the balance as fully in all respects and by the like means as if the balance were the amount for which the Fjudgment was given,

(c) the law relating to the execution and enforcement of the judgment shall apply in respect of the balance accordingly, and

(d) a certificate signed by the Collector-General stating the amount of the balance shall, for the purposes of the enforcement and execution of the judgment, be evidence until the contrary is proved of the amount of the balance.




Inserted by F(No.2)A08 sched4(1)(b)(i). Applies as respects any tax that becomes due and payable on or after 1 March 2009.