(1) Part 34 of the Act of 1997 is amended by substituting the following for section 824:

"824. Appeals

An individual aggrieved by a decision of an authorised officer on any question arising under the provisions of this Part that require that individual to satisfy the officer on such a question may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.".

(2) Part 35 of the Act of 1997 is amended -

(a) in section 829(3)(a) by deleting "including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law,", and

(b) in section 830 -

(i) in subsection (3) by deleting "it is shown to the satisfaction of the Revenue Commissioners that", and

(ii) by substituting the following for subsection (7):

"(7) Any claim for relief under this section shall be made in writing to the inspector not later than 6 years from the end of the accounting period to which it relates.