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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949B Delegation of acts and functions of the Revenue Commissioners.

Any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners may be done or performed by any one or more of their officers acting under their authority.




Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.