Section 131.

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 2(1) by inserting the following after the definition of "Appeal Commissioner":

"'appropriate inspector' in relation to a person, means -

(a) the inspector or other officer of the Revenue Commissioners (in this definition referred to as 'officer') who has last given notice in writing to the person that he or she is the inspector or officer to whom the person is required to deliver an account, declaration, list, particular, return, statement or other item,

(b) in the absence of an inspector or officer referred to in paragraph (a), the inspector or officer to whom it is customary for the person to deliver such an account, declaration, list, particular, return, statement or other item,

(c) in the absence of an inspector or officer referred to in paragraph (a) or (b), the inspector or officer in charge of the Revenue district which deals with the tax affairs of persons located in the city or county (or the part of the city or county) in which the person is located, or

(d) in any case where the person is directed to deliver an account, declaration, list, particular, return, statement or other item to the inspector of returns, the inspector of returns;",

(b) in section 2(1) by inserting the following for the definition of "inspector":