Finance Act 2010
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Amendment of section 130B (delegation of certain powers of the Revenue Commissioners) of Finance Act 1992. |
103.— Section 130B of the Finance Act 1992 is amended by substituting the following for subsection (1): | |
“(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 or by a competent person.”. |