Taxes Consolidation Act 1997 Schedule 18B paragraph 34

Delegation of powers and functions

Paragraph 34 of Schedule 18B authorises the Revenue Commissioners to delegate their tonnage tax powers and functions to nominated Revenue officers.

• Revenue may nominate any of their officers to act on their behalf in tonnage tax matters.
• A nominated officer may perform any act or discharge any function that Revenue are authorised to carry out under Part 24A or Schedule 18B.
• The delegation covers the full range of tonnage tax powers, including elections, assessments, and compliance functions.
• There is no restriction on which Revenue officers may be nominated or on the scope of the delegation.