Finance Act, 1990

Amendment of Second Schedule to Finance Act, 1986 .

137.—As respects the year 1990-91 and subsequent years of assessment, the Second Schedule to the Finance Act, 1986 , is hereby amended by the addition after paragraph 14 of the following paragraph:

“15. The Revenue Commissioners may nominate any of their officers, including an inspector, to perform any acts and discharge any functions authorised by this Schedule to be performed or discharged by them.”.