Taxes Consolidation Act 1997 section 960B

Discharge of Revenue Commissioners' and Collector-General's functions

Section 960B allows the Revenue Commissioners to nominate a Revenue officer in writing to carry out functions that would otherwise fall to the Revenue Commissioners or the Collector-General under the tax collection and recovery provisions.

• Revenue may nominate any Revenue officer in writing to perform acts and discharge functions under Chapters 1B, 1C and 1D of Part 42.
• The nomination covers functions that would otherwise be carried out by the Revenue Commissioners or the Collector-General.
• Functions listed in subsections (1) to (4) of section 960N are excluded from the scope of any such nomination.
• References in Part 42 to the "Revenue Commissioners" and the "Collector-General" are to be read as including any officer so nominated.