Taxes Consolidation Act 1997 section 1103

Continuance of officers, instruments and documents

Section 1103 ensures that all Revenue officer appointments, authorisations, and related instruments made under the repealed pre-consolidation legislation continue in force under the Taxes Consolidation Act 1997.

• Officers holding office under the repealed enactments continue in office as if appointed under the TCA 1997.
• Officers authorised or nominated under the repealed enactments are deemed authorised or nominated under the corresponding TCA 1997 provisions.
• All instruments, documents, authorisations, and letters of appointment made under the repealed enactments continue in force under the TCA 1997.
• The section provides seamless administrative continuity, avoiding the need for fresh appointments or re-authorisations.