Finance Act, 1958

Extension of section 7 of Finance Act, 1923.

55.—(1) In this section “the principal section.” means section 7 of the Finance Act, 1923 (No. 21 of 1923).

(2) Subject to subsection (3) of this section, subsections (1) and (2) of the principal section shall apply in relation to the recovery of sur-tax and corporation profits tax, whether assessed before or after the passing of this Act, as they apply in relation to the recovery of income tax.

(3) In any application of subsection (1) of the principal section in relation to the recovery of sur-tax or corporation profits tax, that subsection shall have effect with the substitution of “an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection ” for “the Collector by whom the sum so in default is collectable.”

(4) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 (No. 25 of 1945), contains a reference to levy under a certificate issued under the principal section, that reference shall be construed as including a reference to levy under a certificate issued under the principal section as extended by this section.