817RE Duties of Revenue Commissioners

This section sets out the duties of Revenue.

(1) Where a return is made to Revenue, Revenue will assign a reference number to the arrangement if no such number has already been assigned to it.

(2) Where Revenue does not react to an arrangement, this does not mean that the validity or tax treatment of that arrangement is accepted by Revenue.

(3) Revenue may delegate to any of its officers any of the functions to be performed under the Chapter.

Relevant Date: Finance Act 2021