Finance Act 2012

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SCHEDULE 5

Miscellaneous Amendments: Provisions Relating to Administration

Section 131 .

1. The Taxes Consolidation Act 1997 is amended—

(a) in section 2(1) by inserting the following after the definition of “Appeal Commissioner”:

“ ‘appropriate inspector’ in relation to a person, means—

(a) the inspector or other officer of the Revenue Commissioners (in this definition referred to as ‘officer’) who has last given notice in writing to the person that he or she is the inspector or officer to whom the person is required to deliver an account, declaration, list, particular, return, statement or other item,

(b) in the absence of an inspector or officer referred to in paragraph (a), the inspector or officer to whom it is customary for the person to deliver such an account, declaration, list, particular, return, statement or other item,

(c) in the absence of an inspector or officer referred to in paragraph (a) or (b), the inspector or officer in charge of the Revenue district which deals with the tax affairs of persons located in the city or county (or the part of the city or county) in which the person is located, or

(d) in any case where the person is directed to deliver an account, declaration, list, particular, return, statement or other item to the inspector of returns, the inspector of returns;”,

(b) in section 2(1) by inserting the following for the definition of “inspector”:

“ ‘inspector’ means—

(a) an inspector of taxes appointed under section 852,

(b) an officer of the Revenue Commissioners who as part of his or her duties in that capacity carries out duties similar to those of an inspector of taxes appointed under section 852, including (but not limited to) the making and amending of assessments, the making of determinations and dealing with notices of appeal against assessments and determinations, or

(c) an officer of the Revenue Commissioners who is employed or acts in the execution of the Tax Acts or the Capital Gains Tax Acts;

‘inspector of returns’ means the inspector nominated under subsection (1A) by the Revenue Commissioners to be the inspector of returns;”,

(c) in section 2 by inserting the following subsection after subsection (1):

“(1A) (a) The Revenue Commissioners may nominate an inspector to be the inspector of returns.

(b) The inspector of returns shall take delivery of any account, declaration, list, particular, return, statement or other item which, under the Tax Acts or the Capital Gains Tax Acts, is required to be delivered to him or her.

(c) Where an inspector is nominated under paragraph (a), the name of the inspector so nominated, and the address to which anything referred to in paragraph (b) is to be directed, shall be published in the Iris Oifigiúil;”,

(d) in section 5(1) by inserting the following after the definition of “Appeal Commissioner”:

“ ‘appropriate inspector’ has the same meaning as in section 2;”,

(e) in section 5(1) by inserting the following for the definition of “inspector”:

“ ‘inspector’ has the same meaning as in section 2;

‘inspector of returns’ has the same meaning as in section 2;”,

(f) in section 636 by deleting subsection (1),

(g) in section 766(1)(a) by deleting the definition of “appropriate inspector”,

(h) in section 891A(1) by deleting the definition of “appropriate inspector”,

(i) in section 917A by deleting subsection (1),

(j) in section 950(1) by deleting the definitions of “appropriate inspector” and “inspector of returns”,

(k) in section 951(11) by deleting paragraphs (a), (b) and (c), and

(l) in each provision referred to in column (2) of the Table to this Schedule, by deleting the words set out in column (3) of the Table and by inserting the words, opposite the entry in column (3), as set out in column (4) of the Table.

2. Part 37 of the Taxes Consolidation Act 1997 is amended—

(a in section 852(1) by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts”,

(b) by deleting sections 854 and 855,

(c) in section 857(1) by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts in so far as those Acts relate to tax under Schedule D”,

(d) in section 857(2) by substituting “shall” for “may”,

(e) in section 857(3) by deleting “in relation to tax under Schedule D (otherwise than in respect of any such declaration made before him or her)”,

(f) in section 857 by deleting subsection (4),

(g) in section 860 by substituting the following for subsection (1):

“(1) Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.”,

(h) in section 861(2) by substituting “under the Tax Acts and the Capital Gains Tax Acts” for “under the Corporation Tax Acts”,

(i) in section 862 by substituting “under the Tax Acts or the Capital Gains Tax Acts” for “under the Tax Acts”,

(j) in section 866 by substituting “on which any income tax, corporation tax or capital gains tax is chargeable” for “on which any income tax is chargeable”,

(k) in section 867 by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts”,

(l) in section 868 by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Tax Acts” in subsections (1) and (2),

(m) in section 871 by substituting “income tax, or, as the case may be, with one relating to profits or corporation tax.” for “income tax.”,

(n) in section 874(1) by deleting “, assessor”, and

(o) by inserting the following section after section 874:

“Prescribing of forms, etc.

874A.— (1) In this section—

‘the Acts’ means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) Part 18C,

(d) Part 18D,

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

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

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

and any instruments made under any of those Acts or Parts;

‘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, other than in respect of any form which is required by the Acts to be prescribed by order or regulations made 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 in writing for that purpose.

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

3. Part 1 of Schedule 27 to the Taxes Consolidation Act 1997 is amended—

(a) in the declaration to be made by inspectors (being in the form of the text of the second declaration that is set out in that Part)—

(i) by substituting “of the Tax Acts and the Capital Gains Tax Acts” for “of the Acts relating to income tax”, and

(ii) by deleting “relating to Schedule D”,

(b) by deleting the text of the form of the third declaration in that Part as set out under the heading “Form of Declaration to be Made by Persons Appointed under Section 854 or Section 855 as Assessors”, and

(c) in the declaration to be made by the Collector-General and officers for receiving tax (being in the form of the text of the fourth declaration that is set out in that Part)—

(i) by substituting “of the Tax Acts and the Capital Gains Tax Acts” for “of the Acts relating to income tax”, and

(ii) by deleting “relating to Schedule D”.

4. Schedule 27 to the Taxes Consolidation Act 1997 is amended by deleting Part 2.

5. The Finance Act 2006 is amended by deleting section 123.

TABLE

Consequential Amendments to the Taxes Consolidation Act 1997