Finance Act, 1930

Continuance by new collector of pending proceedings.

5.—(1) Where a collector duly appointed to collect any income tax has instituted under section 11 of the Finance Act, 1924 (No. 27 of 1924), or continued under this section any proceedings brought under sub-section (1) or sub-section (2) of the said section 11 for the recovery of such tax and, while such proceedings are pending, such collector ceases for any reason to be the collector so appointed to collect such tax, the right of such collector to continue such proceedings shall forthwith terminate and the collector duly appointed to collect such tax in succession to the collector so ceasing shall, if he so desires, be entitled to become and be a party to such proceedings in the place of the collector so ceasing and be entitled to continue such proceedings accordingly.

(2) In this section the word “collector” includes an officer of the Revenue Commissioners duly authorised to collect income tax.