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section 852 of the Taxes Consolidation Act, 1997

section 852 of the Taxes Consolidation Act, 1997

section 852 of the Act of 1997

“inspector”, in relation to any matter, means an inspector of taxes appointed under section 852, and includes such other officer as the Revenue Commissioners shall appoint in that behalf;

(a) an inspector of taxes appointed under section 852,

(b) an officer of the Revenue Commissioners who as part of his or her duties in that capacity carries out duties similar to those of an inspector of taxes appointed under section 852, including (but not limited to) the making and amending of assessments , the making of determinations and dealing with notices of appeal against assessments and determinations and the making of determinations, or

“inspector”, in relation to any matter, means an inspector of taxes appointed under section 852, and includes such other officers as the Revenue Commissioners shall appoint in that behalf;

“inspector of taxes” means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;