1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 40A Appeals to Appeals Commissioners (ss. 949A-949AX)
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Part 40A Appeals to Appeals Commissioners (ss. 949A-949AX)

Comparing proposed amendment...
Chapter 1 Interpretation and General (ss. 949A-949H)
In force
 949A. Interpretation
In force
 949B. Delegation of acts and functions of the Revenue Commissioners
In force
 949C. Electronic means
In force
 949D. Persons acting under authority
In force
 949E. Directions
In force
 949F. Joining of additional parties to appeal
In force
 949G. Withdrawal and dismissal of appeals
In force
 949H. Flexible proceedings
Chapter 2 Making and acceptance of appeals (ss. 949I-949P)
In force
 949I. Notice of appeal
In force
 949J. Valid appeal and references in this Part to acceptance of an appeal
In force
 949K. Notification of appeal to Revenue Commissioners
In force
 949L. Objection by Revenue Commissioners
In force
 949M. Acceptance of an appeal
In force
 949N. Refusal to accept an appeal
In force
 949O. Late appeals
In force
 949P. Effect of enforcement action for collection of tax
Chapter 3 Pre-hearing proceedings (ss. 949Q-949W)
In force
 949Q. Statement of case
In force
 949R. Exchange of statement of case
In force
 949S. Outline of arguments
In force
 949T. Case management conference
In force
 949U. Adjudication without a hearing
In force
 949V. Settlement of appeal by agreement
In force
 949W. Staying proceedings
Chapter 4 Hearings (ss. 949X-949AF)
In force
 949X. Time and place for hearing
In force
 949Y. Public hearings
In force
 949Z. Exclusion from hearings
In force
 949AA. Parties' attendance at hearings
In force
 949AB. Parties' representatives
In force
 949AC. Evidence
In force
 949AD. Oath
In force
 949AE. Summoning and examination of witnesses
In force
 949AF. Oral determinations
Chapter 5 Determinations (ss. 949AG-949AO)
Deleted
 949AG. Appeal Commissioners to have regard to same matters as Revenue Commissioners
In force
 949AH. Mode of proceeding if appeal adjudicated on by way of a hearing
In force
 949AI. Incomplete information
In force
 949AJ. Determinations and their notification
In force
 949AK. Determinations in relation to assessments
In force
 949AL. Determinations other than in relation to assessments
In force
 949AM. Revenue Commissioners to give effect to determinations
In force
 949AN. Appeals raising common or related issues
In force
 949AO. Publication of determinations
Chapter 6 Appealing determinations of the Appeal Commissioners (ss. 949AP-AT)
In force
 949AP. Appealing against determinations
In force
 949AQ. Case stated for High Court
In force
 949AR. Determinations of High Court
In force
 949AS. Appeal to Court of Appeal
In force
 949AT. Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court
Chapter 7 Penalties and Sanctions (ss. 949AU-AV)
In force
 949AU. Summoning and examination of witnesses
In force
 949AV. Dismissal of an appeal
Chapter 8 Appeal Commissioner vacating office before completion of appeal (ss. 949AW-AX)
In force
 949AW. Appeal Commissioner vacating office: prior to determination
In force
 949AX. Appeal Commissioner vacating office: prior to completion and signing of case stated
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