(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 chargeable person for the purposes of this Part.
(3) Subject to subsections (4) and (5), for the purposes of this Part the designated chargeable person -
(a) if one only of the specified classes of person is applicable in the circumstances concerned - shall be the person who falls within that specified class, or
(b) if several of the specified classes of person are applicable in the circumstances concerned - shall be 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 this Part the designated chargeable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in
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