Section 157 Declarations, affidavits and oaths, how to be made

This section sets out the persons before whom statutory declarations, affidavits and oaths may be made for the purposes of this Act or any other Act for the time being in force relating to duties. The persons are the Revenue Commissioners or any person authorised by them, commissioners for oaths, peace commissioners or notaries public. The powers of commissioners for oaths is extended to solicitors who hold a practising certificate by section 72 of the Solicitors (Amendment) Act, 1994.

Relevant Date: Finance Act 2014