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Amendment of section 1001 (liability to tax, etc. of holder of fixed charge on book debts of company) of Principal Act.
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120.— With effect from the passing of this Act, section 1001 of the Principal Act is amended by substituting the following for paragraph (c) of subsection (3):
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“(c) where within 21 days of the creation of the fixed charge the holder of the fixed charge furnishes in writing to the Revenue Commissioners the following details in relation to the charge:
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(i) the name of the company on whose book debts the charge has been created;
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(ii) the registration number of the company as issued by the Companies Registration Office to that company;
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(iii) the tax registration number of the company as issued by the Revenue Commissioners to that company;
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(iv) the date the fixed charge was created; and
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(v) the name and address of the holder of the fixed charge;
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to any relevant amount which the company was liable to pay before the date on which the holder is notified in writing by the Revenue Commissioners in accordance with paragraph (a).”.
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