Taxes Consolidation Act 1997 section 949B

Delegation of acts and functions of the Revenue Commissioners

Section 949B allows the Revenue Commissioners to delegate any of their acts or functions under Part 40A to one or more authorised Revenue officers.

• Any act or function that Part 40A authorises the Revenue Commissioners to perform may be carried out by their officers instead.
• The officers carrying out such acts must be acting under the authority of the Revenue Commissioners.
• One or more officers may be authorised to perform the delegated acts or functions.
• The provision ensures the practical day-to-day administration of the tax appeals process without requiring the direct personal involvement of the Commissioners themselves.