Stamp Duties Consolidation Act 1999 section 158A

Delegation

Section 158A allows the Revenue Commissioners to delegate their functions under the Act to their officers, subject to certain exceptions.

• General delegation power: any act or function of the Commissioners under the SDCA may be performed by one or more of their officers acting under their authority.
• Exception 1: the general delegation does not extend to authorising Revenue officers to perform acts or functions that themselves require authorisation by the Commissioners.
• Exception 2: the general delegation does not extend to the making of regulations under the Act.
• Provides administrative flexibility while reserving sensitive matters (such as written authorisations and rule-making) to the Commissioners themselves.