(1) Where the Revenue Commissioners consider that -
(a) an appeal is not a valid appeal, or
(b) the appellant has not complied with the requirements of section 949O,
they may send to the Appeal Commissioners a written notice of objection to the making of the appeal and that notice shall state the reason for their objection.
(2) Where the Revenue Commissioners do not send the notice referred to in subsection (1) to the Appeal Commissioners within 30 days after the date on which the Appeal Commissioners send the notice of appeal to them, the Appeal Commissioners shall not be required to have regard to the objection in deciding whether to accept an appeal.
(3) Where the Revenue Commissioners send a notice of objection in accordance with subsection (1), the Appeal Commissioners shall notify such objection to the appellant.