Income Tax Act, 1967.

Special Commissioners.

156.—(1) The Revenue Commissioners, together with such other persons as the Minister for Finance by warrant may from time to time appoint, shall be commissioners for the special purposes of the Income Tax Acts (in this Act referred to as “Special Commissioners”), and shall, by virtue of their office and appointment, respectively, and without other qualification, have authority to execute such powers, and to perform such duties, as are assigned to them by this Act.

(2) Special Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for Finance directs.

(3) The Minister for Finance shall cause an account of all appointments of Special Commissioners and their salaries to be laid before each House of the Oireachtas within twenty days of their appointment or, in the case of a House not then sitting, within twenty days after the next sitting of that House.

(4) Anything required under this Act to be done by the Special Commissioners or any other commissioners may, save as otherwise expressly provided by this Act, be done by any two or more commissioners.