Finance (Local Property Tax) Act 2012

24.

Electronic means.

24.— (1) The delegation of acts and functions of the Revenue Commissioners referred to in section 23 may, if appropriate, be performed or discharged through such electronic means as the Revenue Commissioners may put in place or approve for the time being for any such purpose.

(2) Any act that the Revenue Commissioners require a person to perform under this Act may be performed by electronic means where this facility is made available by the Revenue Commissioners.

(3) Any document, including a certificate, notice, F68[notification, direction, statement, declaration, claim], form or return, authorised or required to be sent or given under this Act may be sent by post or by electronic means.

Annotations

Amendments:

F68

Substituted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 28, commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.