Revenue Note for Guidance

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Revenue Note for Guidance

Administration of oaths

(1) A Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to income tax, corporation tax or capital gains tax.

(2) An Appeal Commissioner may administer an oath to be taken before the Appeal Commissioners by an officer or other person in any matter relating to income tax or corporation tax.

Relevant Date: Finance Act 2019