Health Contributions Act, 1971

Recovery of health contributions.

10.—(1) (a) The provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply, in the case of health contributions which the Collector-General is obliged to collect, to the recovery from a person of any health contributions which that person is liable to pay under this Act as they apply in relation to the recovery of income tax.

(b) Provisions as applied by this subsection shall so apply subject to any modifications which the Minister considers necessary and are prescribed by the Minister with the consent of the Minister for Finance.

(2) In proceedings instituted by virtue of this section—

(a) a certificate signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and

(b) a certificate certifying as aforesaid and purporting to be signed by the Collector-General may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by him.

(3) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section.