Declarations on taking office

(1) A person appointed to any of the following offices, namely, Appeal Commissioner, Clerk to the Appeal Commissioners, inspector of taxes or Collector-General, must make the relevant declaration contained in Part 1 of Schedule 27.

(2) The declaration must be made before a peace commissioner.

(3) A person who performs his/her duties before making the appropriate declaration is liable to a fine of €125.

Relevant Date: Finance Act 2019