Youth Employment Agency Act, 1981

Collection of levy.

21.—The following provisions shall apply in relation to levy payable pursuant to sections 16 , 17 and 18 of this Act:

(a) (i) the provisions of any statute or statutory instrument (within the meaning in each case of the Interpretation Act, 1937 ) relating to the inspection of records, 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;

(ii) in proceedings instituted by virtue of this paragraph, 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 that 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;

(iii) for the purposes of this paragraph the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this paragraph; and

(b) levy required to be collected by a health board may be recovered by the health board from the individual concerned as a simple contract debt due by the individual to the health board in any court of competent jurisdiction.