Industrial Training (Apprenticeship Levy) Act, 1994

Collection of levy, etc.

10.—The following provisions shall apply in relation to levy payable in accordance with this Act, that is to say—

(a) the provisions of any enactment relating to the inspection of records, or the estimation, collection and recovery of, or the furnishing of information in relation to, income tax shall, with any necessary modifications, apply in relation to levy required to be collected by the Collector-General as they apply in relation to income tax;

(b) in proceedings instituted by virtue of this Act, a certificate purporting to be signed by the Collector-General which certifies that a stated amount is due and payable by the defendant in respect of levy shall be evidence until the contrary is proved that the amount is so due and payable in respect of levy and the certificate shall be deemed unless the contrary is proved, to have been signed by him;

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