817RE Duties of Revenue Commissioners.

(1) Where a return is made to the Revenue Commissioners under this Chapter, the Revenue Commissioners shall assign a reference number to the reportable cross-border arrangement if no such number has already been assigned to it by the Revenue Commissioners or by the competent authority of another Member State.

(2) The fact that the Revenue Commissioners do not react to a reportable cross-border arrangement shall not imply any acceptance of the validity or tax treatment of the arrangement.

(3) The Revenue Commissioners may authorise any of their officers to perform any acts and discharge any functions authorised by this Chapter.