Chapter 1 – Income tax, continued (ss 961-972)

Contents

Section 961 – Issue of demand notes and receipts [TCA 1997 s 961] Section commentary
Section 962 – Recovery by sheriff or county registrar [TCA 1997 s 962] Section commentary
Section 963 – Power of Collector-General and authorised officer to sue in Circuit Court or District Court [TCA 1997 s 963] Section commentary
Section 964 – Continuance of pending proceedings [TCA 1997 s 964] Section commentary
Section 965 – Evidence in proceedings in Circuit Court or District Court for recovery of income tax [TCA 1997 s 965] Section commentary
Section 966 – High Court proceedings [TCA 1997 s 966] Section commentary
Section 967 – Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax [TCA 1997 s 967] Section commentary
Section 968 – Judgments for recovery of income tax [TCA 1997 s 968] Section commentary
Section 969 – Duration of imprisonment for non-payment of income tax [TCA 1997 s 969] Section commentary
Section 970 – Recovery of income tax charged on profits not distrainable [TCA 1997 s 970] Section commentary
Section 971 – Priority of income tax debts over other debts [TCA 1997 s 971] Section commentary
Section 972 – Duty of employer as to income tax payable by employees [TCA 1997 s 972] Section commentary

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