(a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall, subject to any necessary modifications, apply to the recovery of any tax payable in accordance with this Act and the regulations thereunder as they apply in relation to the recovery of income tax.
(b) In particular and without prejudice to the generality of paragraph (a), that paragraph applies the provisions of sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997.
(c) [deleted]
(2) In proceedings instituted under this section or any regulations for the recovery of any amount of tax -
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence, until the contrary is proved, that that amount is so due and payable, and
(b) a certificate certifying as aforesaid and pur