Taxes Consolidation Act 1997 section 852

Inspectors of taxes

Section 852 deals with the appointment of inspectors of taxes by the Revenue Commissioners and the obligation of all Revenue officers to follow their instructions.

• The Revenue Commissioners may appoint inspectors of taxes.
• All inspectors and other officers employed in the execution of the Tax Acts and Capital Gains Tax Acts must observe and follow the orders, instructions, and directions of the Revenue Commissioners.
• The Revenue Commissioners may revoke any appointment made under this section.
• Inspectors appointed by the Minister for Finance before 27 May 1986 are deemed to have been appointed by the Revenue Commissioners.