Taxes Consolidation Act 1997 Schedule 12A paragraph 7

Delegation of functions

Paragraph 7 of Schedule 12A allows the Revenue Commissioners to delegate their functions under the Schedule to a nominated officer.

• The Revenue Commissioners may nominate an inspector or other officer to act on their behalf.
• The nominated officer may perform any acts authorised by Schedule 12A.
• The nominated officer may discharge any functions conferred on the Commissioners by the Schedule.
• This is a standard administrative delegation provision found across several TCA 1997 schedules.