(1) Section 8 of the Finance Act, 1979, is hereby amended by the insertion after subsection (4) of the following subsection:
"(4A) The Revenue Commissioners may nominate any of their officers, including an inspector, to perform any acts and discharge any functions authorised by this section to be performed or discharged by them.".
(2) Subsection (1) shall be deemed to have come into operation on the lst day of June, 1979.