(a) In this section 'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section.
(b) For the purposes of this section any reference to an amount of domestic top-up tax shall be construed as including a reference to any interest, surcharge or penalty relating to such an amount.
(2) This section shall apply where domestic top-up tax payable by a QDTT group filer in respect of a fiscal year is not paid within 12 months after the date on or before which the domestic top-up tax is due and payable.
(a) An authorised officer may, at any time before the end of the period -
(i) beginning with the date that is 12 months after the date on which the domestic top-up tax is due and payable, and
(ii) ending 4 years after the date on which the domestic top-up tax is due and payable,
serve on a relevant QDTT member of a QDTT group for the fiscal year (hereinafter referred to as the 'specified relevant QDTT mem
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