137. (1) The MARA may appoint in writing such and so many persons (including a person referred to in section 64(5)), including but not limited to members of staff of the MARA, to be authorised officers for the purposes of all or any of the provisions of this Act as it thinks appropriate and such appointment may be specified to be for a fixed period.

(2) Every authorised officer appointed under this section shall be given a warrant of appointment and shall, when exercising any power conferred on him or her by or under this Act, if requested by a person affected, produce the warrant of appointment or a copy of it to that person.

(3) An appointment under this section as an authorised officer shall cease—

(a) if the MARA revokes the appointment, or

(b) if the appointment is for a fixed period, on the expiry of that period.

(4) (a) Paragraph (b) applies to an authorised officer appointed under subsection (1) who is not a member of staff of the MARA.

(b) The authorised officer shall be so appointed as such on such terms and conditions as the MARA thinks fit with the approval of the Minister and the consent of the Minister for Public Expenditure and Reform.