Finance Act, 2000
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Delegation of certain powers of the Revenue Commissioners. |
99.—Chapter IV of Part II of the Finance Act, 1992 , is amended— | |
(a) by the insertion of the following section after section 130A: | ||
“130B.—(1) For the purposes of this Chapter, and subject to the direction and control of the Commissioners, any power, function or duty conferred or imposed on them may, subject to subsection (2), be exercised or performed on their behalf by an officer of the Commissioners. | ||
(2) Any power, function or duty conferred or imposed on the Commissioners by— | ||
(a) paragraph (c) of subsection (1) of section 131, | ||
(b) paragraphs (c) and (d) of subsection (2) of section 133, or | ||
(c) subsections (2) and (3) of section 136, | ||
may be exercised or performed on their behalf, and subject to their direction and control, by an officer of the Commissioners authorised by them in writing for the purposes of that section.”, | ||
and | ||
(b) in section 131A by the deletion of subsection (8). |