Taxes Consolidation Act 1997 section 817R

Nomination of Revenue Officers

Section 817R allows the Revenue Commissioners to nominate any of their officers to carry out the functions and powers conferred on them by the mandatory disclosure of transactions chapter and regulations made under it.

• Revenue may nominate any of their officers to perform acts and discharge functions authorised by the chapter and its regulations.
• The nomination covers functions arising under both the chapter itself and any regulations made under it.
• References to the Revenue Commissioners in the chapter are to be read as including references to a nominated officer.
• Such references apply with any necessary modifications to make them work in context.