Capital Acquisitions Tax Consolidation Act 2003 section 114

Delivery, service and evidence of notices and forms, etc

Section 114 sets out the rules for how Revenue may serve notices and forms under the Capital Acquisitions Tax Act, and how evidence of such notices may be presented in court proceedings.

• Revenue may serve any notice under the Act by post, or by delivering it to the person directly or leaving it at their usual or last known address.
• In court proceedings, a copy of a notice (or a reproduction of its details from Revenue's electronic records) is accepted as prima facie evidence that the notice was validly given.
• There is no requirement for Revenue to prove the official position, signature, or authority of the person who signed and issued the notice.
• Revenue have discretion to extend any time limit specified under the Act for actions required of taxpayers, except for time limits under Part 8 (which deals with payment and recovery of tax).