Taxes Consolidation Act 1997 Schedule 12 paragraph 5

Delegation of functions

Paragraph 5 of Schedule 12 allows the Revenue Commissioners to delegate their functions under the Schedule to nominated officers.

• The Revenue Commissioners may nominate any of their officers to act on their behalf under Schedule 12.
• Nominated officers may include inspectors or other Revenue officials.
• The delegation covers all acts and functions authorised by the Schedule.
• This ensures day-to-day administration of employee share ownership trust matters can be handled at officer level.