Amendment of section 960E (collection of tax, issue of demands, etc.) of Principal Act.
96.— Section 960E of the Principal Act is amended by inserting the following after subsection (2):
“(2A) (a) In this subsection ‘approved person’ shall be construed in accordance with section 917G.
(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.”.
