Revenue Note for Guidance

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Revenue Note for Guidance

852 Inspectors of taxes

(1) The Revenue Commissioners may appoint inspectors of taxes who must obey the instructions and directions of the Revenue Commissioners.

(2) The Revenue Commissioners may revoke an appointment under this section.

(3) Inspectors of taxes appointed by the Minister for Finance before 27 May, 1986 are deemed to have been appointed by the Revenue Commissioners.

Relevant Date: Finance Act 2021