Taxes Consolidation Act 1997 section 928

Transmission to Collector-General of particulars of sums to be collected

Section 928 dealt with the transmission of particulars of tax assessments by inspectors and other Revenue officers to the Collector-General, and was deleted by section 129(2) of the Finance Act 2012.

• The section defined "assessment" and "Revenue officer" by reference to Chapter 1A of Part 42, and defined "tax" as covering income tax, corporation tax, capital gains tax, VAT, excise duty, stamp duty, gift tax and inheritance tax.
• Once assessments to tax had been made, inspectors or other Revenue officers were required to transmit details of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B.
• The entry of assessment details and tax charged into any form of electronic or digital record from which the Collector-General or nominated Revenue officer could extract the information was treated as equivalent to formal transmission of those details.
• The section was deleted by section 129(2) of the Finance Act 2012 as part of the modernisation of Revenue's tax collection and assessment procedures.