Finance Act 2006

Prescribing of forms, etc.

123.— (1) In this section—

“the Acts” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,

(d) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act, and

(e) Chapter IV of Part II of the Finance Act 1992 ,

and any instruments made thereunder;

“form or other document” includes a form or other document for use, or capable of use, in a machine readable form.

(2) Where a provision of the Acts requires that a form or other document used for any purpose of the Acts is to be prescribed, authorised or approved by the Revenue Commissioners, such form or other document may be prescribed, authorised or approved by—

(a) a Revenue Commissioner, or

(b) an officer of the Revenue Commissioners not below the grade or rank of Assistant Secretary authorised by them for that purpose.

(3) Nothing in this section shall be read as restricting section 12 of the Interpretation Act 2005 .