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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653W. Preparation and delivery of return by person acting under authority

(1) Notwithstanding section 653T, a return may be prepared and delivered by a person acting under the authority of a liable person.

(2) Where a return is prepared and delivered by a person acting under the authority of a liable person, this Chapter shall apply as if the return had been prepared and delivered by the liable person.

(3) Anything required or allowed to be done by a liable person under this Chapter may be done by a person acting under a liable person’s authority.

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Inserted by FA21 s80(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.