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Taxes Consolidation Act, 1997 (Number 39 of 1997)

860Administration of oaths.

[ITA67 s164; F(MP)A68 s3(1) and (3) and Sch PtI; CTA76 s147(1) and (2)]

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(1) A Peace Commissioner may administer an oath to be taken before a Commissioner by any officer or person in any matter relating to the execution of the Tax Acts.

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(1) Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.

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(2) An Appeal Commissioner may administer an oath to be taken before the Appeal Commissioners under the Tax Acts by any officer or person in any matter relating to the execution of the Tax Acts.

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Substituted by FA12 sched5(2)(g).

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Deleted by F(TA)A15 s39(4)(c). With effect from 21 March 2016 per S. I. No 110 of 2016.