(1) In this section 'specified class of person' means a class of person specified in the Table to this section.
(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 653U(1).
(3) Subject to subsections (4) and (5), for the purposes of section 653U(1), the designated liable person shall be -
(a) if only one of the specified classes of person is applicable in the circumstances concerned, the person who falls within that specified class, or
(b) if more than one of the specified classes of person are applicable in the circumstances concerned, the person who falls within whichever of those applicable classes is the class that appears, in the Table to this section, before the other applicable class or classes.
(4) Notwithstanding subsection (3), for the purposes of section 653U(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them i
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