Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

1060Proceedings against executor or administrator.

[ITA67 s504; CTA76 s147(3) and (4); FA78 s11(2)]

(1) Where the person who has incurred any penalty has died, any proceedings under the Tax Acts which have been or could have been commenced against that person may be continued or commenced against his or her executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his or her estate.

(2) Proceedings may not be commenced by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of income tax on profits or gains which arose or accrued to the person before his or her death.


(3) This section shall cease to have effect after the passing of the Finance (No. 2) Act 2008.




Inserted by F(No.2)A08 sched5(part2)(1)(ag). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.