Taxes Consolidation Act 1997 Schedule 19 paragraph 20

Delegation of functions

Paragraph 20 of Schedule 19 allows the Revenue Commissioners to delegate their functions under the Schedule to nominated officers.

• The Revenue Commissioners may nominate any of their officers to carry out acts or discharge functions on their behalf under this Schedule.
• The nominated officer steps into the role of the Revenue Commissioners for the purposes of the Schedule.
• References in the Schedule to the Revenue Commissioners are to be read as including references to a nominated officer, with any necessary modifications.
• This ensures the practical administration of the Schedule can be carried out at officer level without requiring direct involvement of the Commissioners themselves.

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