Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AAF Delegation of functions and discharge of functions by electronic means.

Any act to be performed or function to be discharged by the Revenue Commissioners that is authorised or required by this Part or by regulations made under this Part may be performed or discharged by any one or more of their officers acting under their authority or may, if appropriate, be performed or discharged through such electronic systems as the Revenue Commissioners may put in place for the time being for any such purpose.




Inserted by FA12 s2(11). Deemed to have come into force and takes effect on and from 1 January 2012.