Taxes Consolidation Act, 1997 (Number 39 of 1997)
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874APrescribing of forms, etc.
(1) In this section—
“the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) Part 18C,
(d) Part 18D,
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(da) Part 22B,
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(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
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(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act, and
(g) Chapter IV of Part II of the Finance Act 1992,
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(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,
(g) Chapter IV of Part II of the Finance Act 1992, and
(h) [3]>the Finance (Local Property Tax) Act 2012<[3][3]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act<[3],
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and any instruments made under any of those Acts or Parts;
“form or other document” includes a form or other document for use, or capable of use, in a machine readable form.
(2) Where a provision of the Acts requires that a form or other document used for any purpose of the Acts is to be prescribed, authorised or approved by the Revenue Commissioners, other than in respect of any form which is required by the Acts to be prescribed by order or regulations made by the Revenue Commissioners, such form or other document may be prescribed, authorised or approved by—
(a) a Revenue Commissioner, or
(b) an officer of the Revenue Commissioners not below the grade or rank of Assistant Secretary authorised by them in writing for that purpose.
(3) Nothing in this section shall be read as restricting section 12 of the Interpretation Act 2005.
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