Taxes Consolidation Act 1997 section 862

Exercise of powers, etc of Minister for Finance under Tax Acts

Section 862 allows the Minister for Finance to delegate certain signing functions under the Tax Acts and Capital Gains Tax Acts to senior officials in the Department of Finance.

• Anything required to be done by the Minister for Finance under the Tax Acts or the Capital Gains Tax Acts may be carried out by a designated senior official of the Department of Finance.
• The officials authorised to act on the Minister's behalf are the Secretary General, a Second Secretary General, or an Assistant Secretary of the Department of Finance.
• The delegation covers the formal signification or signing of matters required under income tax, corporation tax, and capital gains tax legislation.
• The section was amended by the Finance Act 2007 and the Finance Act 2012.