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Finance Act, 1963
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Collector-General.

23.—(1) A collector, to be known as the Collector-General, shall be appointed by the Revenue Commissioners from their officers and shall hold office as the Collector-General at their will and pleasure.

(2) The Collector-General shall collect and levy the tax from time to time charged in all assessments to income tax and sur-tax of which particulars have been transmitted to him under the preceding section.

(3) (a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction the powers contained in sections 162, 164 and 199 of the Income Tax Act, 1918.

(b) Those powers, as well as being exercisable by the Collector-General, shall also be exercisable on his behalf and at his direction by persons nominated under this subsection.

(c) A person shall not be nominated under this subsection unless he is an officer or employee of the Revenue Commissioners.

(4) Paragraph (c) of subsection (1) of section 190 of the Income Tax Act, 1918, and subsection (3) of section 7 of the Finance Act, 1934 , are each hereby amended by the insertion of “or Revenue Commissioners” after “Special Commissioners”.

(5) Subsection (1) of this section shall have effect notwithstanding section 7 of the Finance Act, 1934 , but shall not affect the operation of that section.

(6) Sections 172, 175, 176, 177, 178, 179, 180 and 184 of the Income Tax Act, 1918, shall not apply to the Collector-General.

(7) If and so long as the office created by subsection (1) of this section is vacant or the holder of that office is unable through illness, absence or other cause to fulfil his duties, a person nominated in that behalf by the Revenue Commissioners from their officers shall act as the Collector-General, and any reference in this or any other Act to the Collector-General shall be construed as including, where appropriate, a reference to a person nominated under this subsection.

(8) The Revenue Commissioners may revoke a nomination under this section.