As on and from the passing of this Act, the Principal Act is amended -
(i) by the substitution in section 966 of the following for subsection (5):
"(5) In proceedings pursuant to this section a certificate signed by an officer of the Revenue Commissioners certifying the following facts:
(a) that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant -
(i) under an assessment which had become final and conclusive, or
(ii) under section 942(6),
and
(i) that before the institution of the proceedings payment of that stated sum was duly demanded from the defendant, and
(ii) that that stated sum or a stated part of that sum remains due and payable by the defendant,
shall be evidence until the contrary is proved of those facts.",
and
(ii) by the substitution of the following for section 967:
"967. Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery
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