The Finance Act, 1983, is hereby amended by the insertion of the following section after section 19:
(1) In this section -
'authorised officer' means an officer of the Revenue Commissioners nominated by them to be a member of the staff of the body;
'the body' has the same meaning as in section 19;
'proceedings' includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts);
'the Revenue Acts' means the Acts within the meaning of section 94 of this Act together with Chapter IV of Part II of the Finance Act, 1992, and any instruments made thereunder and any instruments made under any other enactment and relating to tax;
'tax' means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
(2) Notwithstanding any requirement made by or under any enactment or any other requirement in administrative and operational procedures, including internal procedures, all reasonable care shall be taken to ensure that the identit