Finance Act 2015

Discharge of Revenue Commissioners’ and Collector-General’s functions

77. The Principal Act is amended by substituting the following for section 960B:

“Discharge of Revenue Commissioners’ and Collector-General’s functions

960B. The Revenue Commissioners may nominate in writing any Revenue officer to perform any acts and to discharge any functions authorised by Chapters 1B, 1C and 1D to be performed or discharged by the Revenue Commissioners or the Collector-General other than the acts and functions referred to in subsections (1) to (4) of section 960N, and references in this Part to ‘Revenue Commissioners’ and ‘Collector-General’ shall be read accordingly.”.