Finance Act, 1976
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PART I Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax | ||
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Chapter I Income Tax | ||
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Amendment of section 128 (penalties) of Income Tax Act, 1967. |
1.— Section 128 of the Income Tax Act, 1967 , is hereby amended— | |
(a) by the insertion after paragraph (b) in subsection (4) of the following paragraph: | ||
“(bb) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an employer or a person whose name and address were registered in the register kept and maintained under Regulation 8 (4) of the Income Tax (Employments) Regulations, 1960 , shall be evidence, until the contrary is proved, that the defendant was during that period an employer or, as the case may be, a person whose name and address were so registered,”, | ||
and | ||
(b) by the substitution for “or paragraph (b)” in paragraph (c) of “, (b) or (bb)”, and the said paragraph, as so amended, is set out in the Table to this section. | ||
TABLE | ||
(c) a certificate certifying as provided for in paragraph (a), (b) or (bb) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners. |