7.— (1) Nothing in this Act shall operate to affect the law in relation to the levying or collection of any tax or the determination of eligibility for exemption from liability to pay any tax.

(2) The Revenue Commissioners shall not be bound by a determination of the Authority as to whether a purpose is of public benefit or not in the performance by them of any function under or in connection with—

(a) section 207, 208 or 609 of the Taxes Consolidation Act 1997,

(b) section 17 or 76 of the Capital Acquisitions Tax Consolidation Act 2003, or

(c) section 82 of the Stamp Duties Consolidation Act 1999.