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Assessment and charging of income tax in relation to public offices.
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11.—(1) The powers and duties of assessing and charging income tax in relation to offices and employments of profit in either House of the Oireachtas or in any Court or public department or office heretofore exercised and performed by commissioners specially appointed under section 69 of the Income Tax Act, 1918, shall, save as is hereinafter authorised, henceforth be exercised and performed by the Commissioners for the special purposes of the Income Tax Acts (hereinafter referred to as “Special Commissioners”) and every mention or reference contained in any statute of or to Commissioners specially appointed under the said section 69 shall be construed and take effect as a mention of or reference to the Special Commissioners.
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(2) The powers and duties in relation to income tax heretofore exercised and performed by assessors in any court or office for which Commissioners were specially appointed under section 69 of the Income Tax Act, 1918, shall, save as is hereinafter authorised henceforth be exercised and performed by an Inspector of Taxes or other officer appointed for the purpose by the Revenue Commissioners, and every mention or reference contained in any statute of or to the assessors aforesaid shall be construed and take effect as a mention of or reference to the Inspector of Taxes or other officer so appointed as aforesaid.
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(3) If the Minister for Finance shall determine that, by reason of special circumstances existing in any particular public office, it is not expedient that the powers and duties mentioned in the foregoing sub-sections or any one or more of such powers and duties should be exercised and performed in relation to that office by the officers to whom the same are hereinbefore transferred, the Revenue Commissioners shall appoint such officers or persons as shall be approved of by the Minister for Finance to exercise such powers and duties in relation to that office.
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