Finance Act, 1987

Amendment of section 162 (Collector-General) of Income Tax Act, 1967.

52.Section 162 of the Income Tax Act, 1967 , is hereby amended by the substitution, in subsection (3), of the following paragraphs for paragraphs (a) and (b):

“(a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction any or all of the powers and functions conferred upon him by any of the provisions of the Tax Acts.

(b) Those powers and functions, as well as being exercisable by the Collector-General, shall also be exercisable on his behalf and at his direction by persons nominated under this subsection.”.