Revenue information powers

Revenue eBrief No. 069/19

Tax and Duty Manual Part 38-04-02 – Revenue Information Powers – has been updated to incorporate material previously contained in Statement of Practice SP Gen 1/99 (Revenue Powers) and to include links to specific powers manuals.


1. Introduction

The Revenue Powers Chapter of the Taxes Consolidation Act 1997 (Chapter 4 of Part 38) was substantially amended by section 207 Finance Act 1999.


This manual explains the changes in Revenue powers arising from the enactment of section 207 Finance Act 1999 and sets out the approach to be adopted by Revenue in using these powers. References in this manual to section numbers are to sections of the Taxes Consolidation Act 1997 as amended (TCA) unless otherwise indicated.


Tax and Duty Manual Part 38-04-04– Guidance Notes and Instructions on the use of these new powers, which were prepared for Revenue staff, has been published separately for the information of taxpayers and their advisers. It is available on the Revenue website.