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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 7

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Designated funds

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Investment Funds

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508H. Authorised officers

The Revenue Commissioners may nominate in writing a Revenue officer to perform any acts and discharge any functions authorised by this Chapter and section 508D to be performed or discharged by the Revenue Commissioners.

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Inserted by FA18 s25(1). Has effect as respects shares issued on or after 1 January 2019.

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Substituted by FA21 s26(1)(j). Comes into operation on 1 January 2022.