Taxes Consolidation Act 1997 section 851

Collector-General

Section 851 provides for the appointment of a Collector-General by the Revenue Commissioners and for the delegation of the Collector-General's powers and functions.

• Revenue must appoint one of their officers as Collector-General, who holds office at their will and pleasure.
• Revenue may nominate other officers or employees to exercise any or all of the Collector-General's powers under the Tax Acts and the Capital Gains Tax Acts.
• Where the office is vacant or the Collector-General is unable to fulfil their duties, Revenue may nominate an officer to act in the role.
• Revenue may revoke any nomination made under the section.