Ministers and Secretaries (Amendment) Act 2011
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Independence of Revenue Commissioners. |
101.— (1) The Revenue Commissioners shall be independent in the performance of their functions under, or for the purposes of, a relevant enactment. | |
(2) Neither section 9(3) of the Act of 1924 nor Article 9 of the Revenue Commissioners Order 1923 ( S.I. No. 2 of 1923 ) shall apply to the Revenue Commissioners in the performance by them of their functions under, or for the purposes of, a relevant enactment. | ||
(3) In this section— | ||
“relevant enactment” means— | ||
(a) the Capital Acquisitions Tax Consolidation Act 2003 or any statute amending, or extending the application of, that Act, | ||
(b) the Capital Gains Tax Acts, | ||
(c) the Customs Acts or any instrument relating to customs made under statute, | ||
(d) the Tax Acts, | ||
(e) Part 18A, 18B, 18C, or 18D of the Taxes Consolidation Act 1997 , | ||
(f) any statute relating to the duties of excise or the management of those duties, | ||
(g) the Stamp Duties Consolidation Act 1999 or any statute amending, or extending the application of, that Act, | ||
(h) the Value-Added Tax Consolidation Act 2010 or any statute amending, or extending the application of, that Act, | ||
(i) any instrument made under any of the foregoing statutes, or | ||
(j) any statutory instrument relating to any tax, duty, charge or levy that is placed under the care and management of the Revenue Commissioners; | ||
“statutory instrument” has the same meaning as it has in the Interpretation Act 2005 . |