140 Authorised person.

(1) For the purposes of this Part “authorised person”, in relation to section 143, means a person authorised by the Revenue Commissioners in writing to enter on land and inspect residential property for the purposes of ascertaining the chargeable value of a relevant residential property and reporting that value to the Revenue Commissioners, being a person who is suitably qualified to do so.

(2) An authorised person when exercising or performing his or her powers or duties under this Part shall, on request, produce evidence of the person’s authorisation.