Taxes Consolidation Act 1997 section 860

Administration of oaths

Section 860 provides for the administration of oaths in connection with tax matters.

• A Peace Commissioner may administer an oath to any officer or person in a matter relating to income tax, corporation tax or capital gains tax.
• An Appeal Commissioner may administer an oath to be taken before the Appeal Commissioners by any officer or person in a matter relating to income tax or corporation tax.
• The scope of an Appeal Commissioner's oath-administering power is narrower, covering only income tax and corporation tax (not capital gains tax).
• Both provisions facilitate the formal taking of oaths as part of the administration and enforcement of the tax system.