Taxes Consolidation Act 1997 section 531AAF

Delegation of functions and discharge of functions by electronic means

Section 531AAF allows the Revenue Commissioners to delegate their powers and functions under the USC provisions to authorised Revenue officers or to appropriate electronic systems.

• Any act or function authorised or required under Part 18D (USC) or regulations made under it may be performed by one or more Revenue officers acting under the authority of the Revenue Commissioners.
• Such acts or functions may also be performed or discharged through electronic systems put in place by the Revenue Commissioners for the relevant purpose.
• This is a standard delegation provision found throughout the Tax Acts, ensuring that functions stated as being carried out by the Revenue Commissioners can be carried out by their officers in practice.
• The provision gives Revenue operational flexibility to administer USC through both human officers and electronic means.