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Finance (Tax Appeals) Act 2015 (No. 59)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-2)1. Short title and commencement2. InterpretationPart 2 Tax Appeals Commission (ss. 3-21)3. Establishment of Tax Appeals Commission4. Membership of Commission4A. Appointment of chairperson of Commission4B. Resignation of chairperson4C. Removal from office of chairperson4D. Cessation of term of office of chairperson4E. Temporary incapacity of chairperson4F. Functions of chairperson4G. Reporting to chairperson5. Performance of Commission's functions through Commissioners and staff6. Functions of Commissioners7. Functions of Commissioners performable by one of their number8. Appointment of Commissioners9. Temporary Commissioners10. Independence11. Recusal12. Declaration on appointment13. Term of office14. Terms and conditions of Commissioner's appointment14A. Terms and conditions of chairperson's appointment15. Superannuation16. Resignation17. Removal from office18. Disqualification of Commissioner19. Funding of Commission20. Staff of Commission21. Reports to MinisterPart 3 Transitional Provisions (ss. 22-33)22. Part 3 (Interpretation)23. Part 40 not to apply in case of appeal made on or after the commencement date24. Existing appeals: extent of application of Parts 40 and 40A to them25. Application of section 933(1) of Act of 1997 to existing appeal26. Application of section 933(7) of Act of 1997 to existing appeal27. Existing appeals: transition from procedures under Part 40 to those under Part 40A28. Appeal Commissioners vacating office before hearing or determination of appeal completed29. Cases stated - particular instances of steps remaining to be taken30. Supplemental provisions in relation to section 2931. Transmission of existing appeals to Appeal Commissioners32. Transitional provision in relation to records33. References to Appeal Commissioners in other enactmentsPart 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997 (s. 34)34. Appeals to Tax Appeals Commission under Act of 1997Part 5 Consequential Amendments to Act of 1997 and Certain other Enactments (ss. 35-42)35. Consequential amendments to Parts 1 to 7 of Act of 199736. Consequential amendments to Parts 8 to 18 of Act of 199737. Consequential amendments to Parts 18A to 24 of Act of 199738. Consequential amendments to Parts 24A to 33 of Act of 199739. Consequential amendments to Parts 34 to 43 of Act of 199740. Consequential amendments to Parts 44 to 48 of Act of 199741. Consequential amendments to certain Schedules to Act of 199742. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendmentsSchedule 1 Declaration to be Made by Appeal CommissionerSchedule 2 Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential AmendmentsSchedule 2, Part 1 Consequential Amendments to Stamp Duties Consolidation Act 1999 (para. 1)Schedule 2, Part 2 Consequential Amendments to Finance Act 2001 (para. 2)Schedule 2, Part 3 Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003 (para. 3)Schedule 2, Part 4 Consequential Amendments to Value-Added Tax Consolidation Act 2010 (para. 4)Schedule 2, Part 5 Consequential Amendments to Finance (Local Property Tax) Act 2012 (para. 5)Schedule 2, Part 6 Consequential Amendments to Customs Act 2015 (para. 6)
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 25 December 2015

Finance (Tax Appeals) Act 2015 (No. 59)

Introductory Text
Acts Referred to
Part 1 Preliminary and General (ss. 1-2)
1. Short title and commencement
2. Interpretation
Part 2 Tax Appeals Commission (ss. 3-21)
3. Establishment of Tax Appeals Commission
4. Membership of Commission
4A. Appointment of chairperson of Commission
4B. Resignation of chairperson
4C. Removal from office of chairperson
4D. Cessation of term of office of chairperson
4E. Temporary incapacity of chairperson
4F. Functions of chairperson
4G. Reporting to chairperson
5. Performance of Commission's functions through Commissioners and staff
6. Functions of Commissioners
7. Functions of Commissioners performable by one of their number
8. Appointment of Commissioners
9. Temporary Commissioners
10. Independence
11. Recusal
12. Declaration on appointment
13. Term of office
14. Terms and conditions of Commissioner's appointment
14A. Terms and conditions of chairperson's appointment
15. Superannuation
16. Resignation
17. Removal from office
18. Disqualification of Commissioner
19. Funding of Commission
20. Staff of Commission
21. Reports to Minister
Part 3 Transitional Provisions (ss. 22-33)
22. Part 3 (Interpretation)
23. Part 40 not to apply in case of appeal made on or after the commencement date
24. Existing appeals: extent of application of Parts 40 and 40A to them
25. Application of section 933(1) of Act of 1997 to existing appeal
26. Application of section 933(7) of Act of 1997 to existing appeal
27. Existing appeals: transition from procedures under Part 40 to those under Part 40A
28. Appeal Commissioners vacating office before hearing or determination of appeal completed
29. Cases stated - particular instances of steps remaining to be taken
30. Supplemental provisions in relation to section 29
31. Transmission of existing appeals to Appeal Commissioners
32. Transitional provision in relation to records
33. References to Appeal Commissioners in other enactments
Part 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997 (s. 34)
34. Appeals to Tax Appeals Commission under Act of 1997
Part 5 Consequential Amendments to Act of 1997 and Certain other Enactments (ss. 35-42)
35. Consequential amendments to Parts 1 to 7 of Act of 1997
36. Consequential amendments to Parts 8 to 18 of Act of 1997
37. Consequential amendments to Parts 18A to 24 of Act of 1997
38. Consequential amendments to Parts 24A to 33 of Act of 1997
39. Consequential amendments to Parts 34 to 43 of Act of 1997
40. Consequential amendments to Parts 44 to 48 of Act of 1997
41. Consequential amendments to certain Schedules to Act of 1997
42. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments
Schedule 1 Declaration to be Made by Appeal Commissioner
Schedule 2 Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments
Schedule 2, Part 1 Consequential Amendments to Stamp Duties Consolidation Act 1999 (para. 1)
Schedule 2, Part 2 Consequential Amendments to Finance Act 2001 (para. 2)
Schedule 2, Part 3 Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003 (para. 3)
Schedule 2, Part 4 Consequential Amendments to Value-Added Tax Consolidation Act 2010 (para. 4)
Schedule 2, Part 5 Consequential Amendments to Finance (Local Property Tax) Act 2012 (para. 5)
Schedule 2, Part 6 Consequential Amendments to Customs Act 2015 (para. 6)
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