Finance Act, 1986

Amendment of section 161 (inspectors of taxes) of Income Tax Act, 1967.

116.—(1) The Income Tax Act, 1967 , is hereby amended by the substitution of the following section for section 161:

“161.—(1) The Revenue Commissioners may appoint inspectors of taxes, and all such inspectors and all other officers or persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Revenue Commissioners.

(2) The Revenue Commissioners may revoke an appointment made by them under this section.”.

(2) Inspectors of taxes who have been appointed by the Minister for Finance before the passing of this Act shall be deemed to have been appointed by the Revenue Commissioners.