Section 42.

3. The Capital Acquisitions Tax Consolidation Act 2003 is amended -

(a) in section 2(1) by inserting the following after the definition of "accountable person":

"'Appeal Commissioner' has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;",

(b) in section 30 -

(i) in subsection (6) by substituting "subject to the determination of an appeal made under subsection (9), the date so determined by the Commissioners" for "subject to any decision on appeal pursuant to subsection (9), the date so determined", and

(ii) by substituting the following for subsection (9):

"(9) An accountable person aggrieved by a determination of the Commissioners made under subsection (6) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.",