§ 33 — Enforcement officials

33.—(1) The IRAS may, in relation to any provision of this Act or the Regulations, appoint —(a)

any of its employees;

(b)

any public officer; or

(c)

any employee of a body established by or under any public Act to perform a public function, but not a Town Council established under section 4 of the Town Councils Act 1988,

to be an enforcement official for the purposes of that provision, either generally or for any particular case.

(2) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or the Regulations, to any enforcement official, subject to any conditions or limitations that the IRAS may specify; and any reference in that provision of this Act or the Regulations to the Commissioner includes a reference to such an enforcement official.

(3) However, nothing in subsection (2) authorises delegating the power of delegation conferred by that subsection.

—(1) The IRAS may, in relation to any provision of this Act or the Regulations, appoint —(a)

any of its employees;

(b)

any public officer; or

(c)

any employee of a body established by or under any public Act to perform a public function, but not a Town Council established under section 4 of the Town Councils Act 1988,

to be an enforcement official for the purposes of that provision, either generally or for any particular case.

(2) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or the Regulations, to any enforcement official, subject to any conditions or limitations that the IRAS may specify; and any reference in that provision of this Act or the Regulations to the Commissioner includes a reference to such an enforcement official.

(3) However, nothing in subsection (2) authorises delegating the power of delegation conferred by that subsection.