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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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960BDischarge of Collector-General’s functions.

The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by [2]>Chapters 1B and 1C<[2][2]>Chapters 1B, 1C and 1D<[2] to be performed or discharged by the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to “Collector-General” shall be read accordingly.

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960B Discharge of Revenue Commissioners’ and Collector-General’s functions.

The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by Chapters 1B, 1C and 1D to be performed or discharged by the Revenue Commissioners or the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to ‘Revenue Commissioners’ and ‘Collector-General’ shall be read accordingly.

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Inserted by F(No.2)A08 sched4(1)(b)(i). Applies as respects any tax that becomes due and payable on or after 1 March 2009.

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Substituted by FA12 s125(b). Deemed to have come into force and takes effect on and from 1 January 2012.

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Substituted by FA15 s77.