Taxes Consolidation Act, 1997 (Number 39 of 1997)
(1) Regulations made under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling those regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done under them.
(2) (a) Anything required to be done by a qualifying company under this Chapter or under regulations made under this Chapter may be done by another person acting under the authority of the qualifying company.
(b)Where anything is done by such other person under the authority of a qualifying company, this Chapter shall apply as if it had been done by the qualifying company.
(c)Anything purporting to have been done by or on behalf of a qualifying company shall for the purposes of this Chapter be deemed to have been done by the qualifying company or under the qualifying company’s authority, as the case may be, unless the contrary is proved.
(3) Anything to be done by or under this Chapter by the Revenue Commissioners, other than the making of regulations, may be done by any Revenue officer or may, if appropriate, be done through such electronic systems as the Revenue Commissioners may put in place for the time being for any such purpose.
Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.