(1) Tax due and payable to the Revenue Commissioners by virtue of section 960C shall be paid to and collected by the Collector-General, including tax charged in all assessments to tax, particulars of which have been given to the Collector-General under section 959G.
(2) The Collector-General shall demand payment of tax that is due and payable but remaining unpaid by the person from whom that tax is payable.
(a) In this subsection 'approved person' shall be construed in accordance with section 917G.
(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.
(3) Where tax is not paid in accordance with the demand referred to in subsection (2), the Collector-General shall collect and levy the tax that is due and payabl
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