Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
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.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.