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Amendment of section 23 (determination of tax due) of Principal Act.
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47.—Section 23 (inserted by the Act of 1978) of the Principal Act is hereby amended—
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(a) in subsection (1)—
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(i) by the substitution of “the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (hereafter referred to in this section as ‘other officer’), has reason to believe” for “the Revenue Commissioners have reason to believe”,
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(ii) by the substitution of “the Revenue Commissioners” for “them”,
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(iii) by the substitution of “the inspector or other officer may” for “they may”, and
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(iv) by the substitution of “his” for “their”, and
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(b) in subsection (2) (a), by the substitution of “the inspector or other officer” for “the Revenue Commissioners”.
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