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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)


158A. Delegation


Anything required to be done by the Commissioners under this Act, other than the making of regulations or an authorisation under this section, may be done by such officer or officers, or class of officer or officers, of the Commissioners as the Commissioners authorise in writing in that behalf and different officers or classes of officers may be authorised for different purposes.




(1) Subject to subsection (2), any act to be performed or function to be discharged by the Commissioners under this Act may be performed or discharged by any one or more of their officers acting under their authority.

(2) The general delegation referred to in subsection (1) shall not apply in the case of—

(a) the authorisation of Revenue officers to perform any act or function that requires authorisation to be given by the Commissioners, and

(b) the making of regulations under this Act.





Inserted by FA12 sched3(38). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.


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Substituted by FA17 s63(e).