Revenue powers exercised in places other than a Revenue office

Tax and Duty Manual Part 38-04-01 (which contains material previously published in Revenue's Statement of Practice SP/Gen/1/94 as revised in 2006) has been updated to cover changes to legislation on powers exercised outside a Revenue office. It includes references to powers under the Customs Act 2015, as well as powers used in direct taxes, VAT and excise cases.

08 October 2019