Taxes Consolidation Act 1997 section 960K

Judgments for recovery of tax

Section 960K provides that where a judgment has been obtained for the recovery of tax, the acceptance of a part payment does not prevent or prejudice enforcement of the judgment in respect of the balance remaining due.

• Where a judgment is given against a person for recovery of tax, accepting a sum on account or in part payment does not prevent or prejudice recovery of the outstanding balance.
• The judgment remains fully enforceable in respect of the unpaid balance, as if the balance were the original amount for which the judgment was given.
• All laws relating to the execution and enforcement of the judgment apply equally to the balance.
• A certificate signed by the Collector-General stating the amount of the balance is evidence of that balance until the contrary is proved.