Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notification) of Principal Act.
95.— Section 811A of the Principal Act is amended by inserting the following after subsection (6):
“(6A) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners, and references in this section to the Revenue Commissioners shall with any necessary modifications be construed as including references to an officer so nominated.”.
