Revenue Note for Guidance

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Revenue Note for Guidance

117 Care and management

Summary

This section places the tax under the care and management of the Revenue Commissioners.

Details

(1) The tax is placed under the care and management of the Revenue Commissioners. This is the usual provision in all tax legislation.

(2) This provision is necessary to enable the Revenue Commissioners to delegate functions to their officers for which, of course, they remain responsible.

Relevant Date: Finance Act 2015