| |
“(c) Where the Revenue Commissioners wish to ascertain the open market price of an interest in immovable goods, they may authorise a person to inspect the immovable goods and to report to them the open market price of such interest in those goods for the purposes of this Act, and a person having custody or possession of those goods shall permit the person so authorised to inspect the goods at such reasonable times as the Revenue Commissioners consider necessary.
|