Taxes Consolidation Act 1997 section 917N

Miscellaneous

Section 917N allows the Revenue Commissioners to delegate any of their functions under the e-filing chapter to nominated officers.

  • Revenue may nominate any of their officers to carry out functions under this chapter.
  • Nominated officers can perform any acts authorised by the chapter on Revenue's behalf.
  • The delegation covers all functions, not just specific or limited tasks.
  • This ensures operational flexibility in administering e-filing obligations.

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