Taxes Consolidation Act 1997 section 960N

Continuance of pending proceedings and evidence in proceedings

Section 960N deals with the continuity of tax recovery proceedings when there is a change of Collector-General or other Revenue personnel, and sets out rules of evidence for those proceedings.

• A successor Collector-General may continue tax recovery proceedings started by a predecessor without needing a court order for substitution, provided notice is given to the defendant.
• The predecessor Collector-General is deemed to have ceased to hold office for the purposes of the proceedings, and any required affidavits may be made by the successor.
• Where a nominated Revenue officer dies or ceases to hold office during proceedings, a replacement officer may be substituted in the proceedings on written notice to the defendant.
• Certificates signed by the Revenue Commissioners confirming the nomination or substitution of Revenue officers are accepted as evidence unless the contrary is proved.