Revenue updates its guidance on its Schedule of Powers

Revenue has made a number of updates to the Tax and Duty manual that outlines the Schedule of Revenue Powers.

The manual has been updated as follows:

• in Schedule 1, on sections 530T and 909 Taxes Consolidation Act 1997
• in Schedule 3, to provide further clarity on powers under sections 128 and 128B Stamp Duties Consolidation Act 1999;
• in Schedule 4, to provide further clarity around powers to make enquiries or authorise inspections under the Capital Acquisitions Tax Consolidation Act 2003;
• by substituting a new Schedule 7 to include a summary of powers in the Customs Act 2015;
• by inserting a new Schedule 8 to include powers under the Mercantile Marine Act 1955;
• by inserting a new Schedule 9 to include powers under the Merchant Shipping (Salvage and Wreck) Act 1993, and
• in Schedule 10, by deleting a reference to Regulation 23 of Income Tax Regulations 2000.