Finance Act, 1987
|
Amendment of section 162 (Collector-General) of Income Tax Act, 1967. |
52.— Section 162 of the Income Tax Act, 1967 , is hereby amended by the substitution, in subsection (3), of the following paragraphs for paragraphs (a) and (b): | |
“(a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction any or all of the powers and functions conferred upon him by any of the provisions of the Tax Acts. | ||
(b) Those powers and functions, as well as being exercisable by the Collector-General, shall also be exercisable on his behalf and at his direction by persons nominated under this subsection.”. |