874A Prescribing of forms etc.

Under various taxation provisions (particularly those relating to income tax, corporation tax and capital gains tax), certain forms used in the assessing and collection etc. of tax are required to be prescribed, authorised or approved by the Revenue Commissioners, that is, the board of the Revenue Commissioners.

(2) This section provides that these functions may also be performed by a single Revenue Commissioner or by an authorised officer at the grade of Assistant Secretary or higher.

(3) Nothing in the section impacts on section 12 of the Interpretation Act 2005. Section 12 relates to forms that are prescribed in or under legislation or other enactment and permits deviations from those forms so long as the deviation does not materially affect the substance of the form or is not misleading. This flexibility is thus preserved.

Relevant Date: Finance Act 2021