848AD Registration and audit of administrators.

(1) A person cannot be an administrator for the purposes of this Part unless the person is included in a register maintained by the Revenue Commissioners for the purposes of this Part.

(2) The Revenue Commissioners may—

(a) audit the returns made by administrators under sections 848AB and 848AC, and

(b) examine the procedures put in place by the administrator for the purpose of ensuring that the returns are correct.