Taxes Consolidation Act 1997 section 874A

Prescribing of forms, etc.

Section 874A allows a Revenue Commissioner or an authorised officer at Assistant Secretary level to prescribe, authorise, or approve forms and documents required under the tax code, and preserves the existing flexibility regarding minor deviations in prescribed forms.

• "The Acts" is defined broadly to cover income tax, corporation tax, capital gains tax, universal social charge, domicile levy, capital acquisitions tax, stamp duties, vehicle registration tax, local property tax, and any instruments made under those enactments
• Where the Acts require a form or document to be prescribed, authorised, or approved by the Revenue Commissioners, this function may also be performed by a single Revenue Commissioner or by an officer at Assistant Secretary grade or above authorised in writing for the purpose
• The delegation does not apply to forms that are required by the Acts to be prescribed by statutory order or regulations made by the Revenue Commissioners
• Section 12 of the Interpretation Act 2005, which permits minor deviations in prescribed forms provided they do not materially affect the substance of the form or mislead, is expressly preserved