851 Collector-General

(1) The Revenue Commissioners are required to appoint from among their officers a person to act as Collector-General to hold office at their will and pleasure.

(2) This subsection has been repealed by Schedule 4 to the Finance (No. 2) Act 2008.

(3) The Revenue Commissioners are empowered to nominate persons from among their officers or employees to exercise on behalf of the Collector-General any or all of the powers and functions conferred on the Collector-General by the Tax Acts and the Capital Gains Tax Acts. Those powers and functions, as well as being exercisable by the Collector-General, will also be exercisable by persons so nominated.

(4) If the office of the Collector-General is vacant or the Collector-General is ill or otherwise unable to carry out his/her duties, the Revenue Commissioners may nominate from among their officers an acting Collector-General to carry out such duties. References in law to the Collector-General are to be taken, where appropriate, as including a reference to a person so nominated.

(5) The Revenue Commissioners may revoke any nomination made under this section.

Relevant Date: Finance Act 2021