Finance Act, 1987

Accountable persons.

14.—(1) In this Chapter, “accountable person” means—

(a) a Minister of the Government,

(b) a local authority within the meaning of section 2 (2) of the Local Government Act, 1941 , and includes a body established under the Local Government Services (Corporate Bodies) Act, 1971 ,

(c) a health board,

(d) the General Medical Services (Payments) Board established under the General Medical Services (Payments) Board (Establishment) Order, 1972 (S.I. No. 184 of 1972),

(e) the Attorney General,

(f) the Director of Public Prosecutions,

(g) the Revenue Commissioners,

(h) the Commissioners of Public Works in Ireland,

(i) the Legal Aid Board,

(j) a vocational education committee or a regional technical college established under the Vocational Education Act, 1930 ,

(k) An Chomhairle Oiliúna established under the Industrial Training Act, 1967 ,

(l) a harbour authority established under the Harbours Act, 1946 ,

(m) An Chomhairle Oiliúna Talmhaíochta established under the Agriculture (An Chomhairle Oiliúna Talmhaíochta) Act, 1979 ,

(n) An Foras Talúntais established under the Agriculture (An Foras Talúntais) Act, 1958 ,

(o) Údarás na Gaeltachta established under the Údarás na Gaeltachta Act, 1979 ,

(p) the Industrial Development Authority established under the Industrial Development Act, 1950 , and continued in being by the Industrial Development Act, 1986 ,

(q) Córas Tráchtála established under the Export Promotion Act, 1959 ,

(r) Shannon Free Airport Development Company Limited being the company referred to in the Shannon Free Airport Development Company Limited Acts, 1959 to 1986,

(s) Bord Fáilte Éireann established under the Tourist Traffic Act, 1939 , or

(t) an institution of higher education within the meaning of the Higher Education Authority Act, 1971 .

(2) For the purposes of this Chapter the Minister for Finance may by Regulations extend the meaning of accountable person by the inclusion in subsection (1) of further persons or classes of persons but such inclusion shall not have effect in relation to payments made before a date to be specified in the Regulations.

(3) Where a Regulation is proposed to be made under subsection (2), a draft thereof shall be laid before Dáil Éireann and the Regulation shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.