Taxes Consolidation Act 1997 section 867

Amendment of statutory forms

Section 867 empowers the Revenue Commissioners to amend the forms of declarations, lists and statements contained in Schedule 28 as necessary to give effect to the Tax Acts and the Capital Gains Tax Acts.

• Revenue may amend the forms of declarations, lists and statements set out in Schedule 28.
• Amendments may be made from time to time as Revenue considers necessary.
• The power exists to give effect to both the Tax Acts and the Capital Gains Tax Acts.
• The section was amended by the Finance Act 2012 (section 131) and the Finance Act 2021 (section 68(b)).