Finance Act, 1966
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Amendment of section 54 of Finance Act, 1963. |
25.— Section 54 of the Finance Act, 1963 , is hereby amended by the addition at the end of subsection (2) of the following paragraph : | |
“(d) where action for the recovery of tax specified in a notice under subsection (1) of this section, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923, has been taken, paragraph (c) of this subsection shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.” |