Finance (Local Property Tax) Act 2012
|
Inspection of records relating to deduction at source. |
144.— (1) Section 903 of the Act of 1997, as it applies to the inspection of records relating to the payment of emoluments, shall apply, with any necessary modifications to the inspection of records relating to the deduction of local property tax under Part 10 — | |
(a) by an employer from an employee’s net emoluments in accordance with Chapter 1 of that Part, | ||
(b) by the Minister for Social Protection in accordance with Chapter 2 of that Part, and | ||
(c) by the Minister for Agriculture, Food and the Marine in accordance with Chapter 3 of that Part. | ||
(2) For the purposes of subsection (1), any Revenue officer who performs his or her powers or exercises his or her duties, as the case may be, under this section (referred to in this section as an “authorised officer”) shall be authorised in writing by the Revenue Commissioners to exercise these powers or perform these duties. | ||
(3) An authorised officer when exercising his or her powers or performing his or her duties under this section shall, on request, produce evidence of the officer’s authorisation. |