Finance Act, 1990

Amendment of Third Schedule to Finance Act, 1982 .

136.—As respects the year 1990-91 and subsequent years of assessment, Part I of the Third Schedule to the Finance Act, 1982 , is hereby amended by the insertion after paragraph 4 of the following paragraph:

“4A. The Revenue Commissioners may nominate any of their officers, including an inspector, to perform any acts and discharge any functions authorised by this Schedule to be performed or discharged by them.”.