Section 817R Nomination of Revenue Officers
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Amendments
Section 817R inserted by Finance Act 2010 section 149 with effect in relation to a promoter in the case of any disclosable transaction for which the relevant date falls on or after 3 April 2010, and any disclosable transaction for which the relevant date falls on or after 3 April 2010 (where that relevant date is determined on the basis of whichever of the dates referred to in the definition of "relevant date" in section 817D(1), is the earliest of such dates falling on or after 3 April 2010).
The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this Chapter and regulations made under it to be performed or discharged by the Revenue Commissioners, and references in this Chapter to the Revenue Commissioners shall with any necessary modifications be construed as including references to an officer so appointed.
