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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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859. Anonymity of authorised officers in relation to certain matters.

(1) In this section -

"authorised officer" means an officer of the Revenue Commissioners nominated by them to be a member of the staff of the body;

"the body" has the meaning assigned to it by section 58;

"proceedings" includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts);

"the Revenue Acts" means -

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

(d) the Capital Gains Tax Acts,

(da) Part 22B,

(db) Part 4A,

(e) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(g) the statutes relating to stamp duty and the management of that duty,

(h) Chapter IV of Part II of the Finance Act, 1992, and

(i) Part VI of the Finance Act, 1983,

(j) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that A

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