Section 22A Generation of estimates and assessments by electronic, photographic or other process
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Amendments
Section 22A inserted by Finance Act 1999 section 136 from 25 March 1999.
For the purposes of this Act and regulations, where an officer of the Revenue Commissioners nominated in accordance with regulations for the purposes of section 22 or an inspector of taxes or an officer of the Revenue Commissioners authorised for the purposes of section 23, or any other officer of the Revenue Commissioners acting with the knowledge of such nominated officer or such inspector or such authorised officer causes to issue, manually or by any electronic, photographic or other process, a notice of estimation or assessment of tax bearing the name of such nominated officer or such inspector or such authorised officer, that estimate or assessment to which the notice of estimation or assessment of tax relates shall be deemed-
(a) in the case of an estimate made under section 22, to have been made by such nominated officer, and
(b) in the case of an assessment made under section 23, to have been made by such inspector or such authorised officer, as the case may be, to the best of such inspector's or such authorised officer's opinion.
Is the "signature" on a computer-generated estimate valid?
A computer-generated section 22 estimate issued (manually, electronically or otherwise) in the name of a Revenue officer nominated to make such estimates is deemed to have been issued by the nominated officer, even though it is not actually signed by...
