Taxes Consolidation Act 1997 Schedule 12B paragraph 6

Delegation of functions

Paragraph 6 allows the Revenue Commissioners to nominate any of their officers, including an inspector, to perform acts and discharge functions on their behalf under Schedule 12B.

• The Revenue Commissioners may delegate their functions under Schedule 12B to their officers.
• Any officer of the Revenue Commissioners may be nominated for this purpose.
• An inspector is specifically identified as an officer who may be nominated.
• Nominated officers may perform all acts and discharge all functions authorised under the Schedule.