Finance Act, 2002

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Amendment of Chapter 5 (miscellaneous provisions) of Part 42 of Principal Act.

125.—Chapter 5 of Part 42 of the Principal Act is amended—

(a) in section 1006A (inserted by the Finance Act, 2000 )—

(i) in subsection (1)—

(I) by substituting the following for the definition of “claim”:

“‘claim’ means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment under any of the Acts and includes part of such a claim;”,

(II) by substituting the following for the definition of “liability”:

“‘liability’ means any tax due or estimated to be due under the Acts for any period or in respect of any event, as may be appropriate in the circumstances, and includes any interest due under the Acts in respect of that tax;”,

(III) by substituting “credited;” for “credited.” in the definition of “overpayment”, and

(IV) by the insertion of the following after the definition of “overpayment”:

“‘tax’ means any tax, duty, levy or other charge under any of the Acts.”,

and

(ii) by inserting the following after subsection (4):

“(5) Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.”,

and

(b) in section 1006B (inserted by the Finance Act, 2000 ), by inserting the following after subsection (4):

“(5) Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.”.