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39 1997

TAXES CONSOLIDATION ACT, 1997

CHAPTER 3

Miscellaneous

Appeals against determination under sections 98 to 100 .

[FA75 s21(1) to (7); CTA76 s147(1) and (2)]

947. —(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to income tax or corporation tax by virtue of section 98 , 99 or 100 may affect the liability to income tax or corporation tax of other persons, the inspector shall give notice in writing to those persons as well as to the first-mentioned person of the determination the inspector proposes to make and of the rights conferred on them by this section.

(2) Any person to whom such a notice is given may within 21 days after the date on which it is given object to the proposed determination by notice in writing given to the inspector, and section 933 (7) shall apply, with any necessary modifications, in relation to any such notice as it applies in relation to a notice of appeal under section 933 .

(3) (a) Subject to paragraph (b), where notices have been given under subsection (1) and no notice of objection is duly given under subsection (2), the inspector shall make the determination as proposed in his or her notices and the determination shall not be called in question in any proceedings.

(b) This subsection shall not operate to prevent any person to whom notice has not been given under subsection (1) from appealing against any such determination of the inspector which may affect that person's liability to income tax or corporation tax, as the case may be.

(4) Where a notice of objection is duly given, the amount mentioned in subsection (1) shall be determined in the like manner as an appeal and shall be so determined by the Appeal Commissioners.

(5) All persons to whom notices have been given under subsection (1) may take part in any proceedings under subsection (4) and in any appeal arising out of those proceedings and shall be bound by the determination made in the proceedings or on appeal, whether or not they have taken part in the proceedings, and their successors in title shall also be so bound.

(6) A notice under subsection (1) may, notwithstanding any obligation as to secrecy or other restriction on the disclosure of information, include a statement of the grounds on which the inspector proposes to make the determination.

(7) An inspector may by notice in writing require any person to give, within 21 days after the date of the notice or within such longer period as the inspector may allow, such information as appears to the inspector to be required for deciding whether to give a notice under subsection (1) to any person.

Appeals against amount of income tax deducted under Schedule E.

[ITA67 s113; F(MP) A68 s3(2) and Sch PtI]

948. —(1) Any person charged to income tax under Schedule E may appeal to the Appeal Commissioners against the amount of tax deducted from that person's emoluments for any year.

(2) The Appeal Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax, and the provisions of the Income Tax Acts 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 shall, with the necessary modifications, apply accordingly.

Appeals against determinations of certain claims, etc.

[ITA67 s432(1) (part only) and (2) to (4); F(MP) A68 s3(2) and Sch PtI; CGTA75 s51(1) and Sch4 par2; CTA76 s146(1) and s164 and Sch3 PtI; FA83 s37]

949. —(1) Any person aggrieved by any determination by the Revenue Commissioners, or such officer of the Revenue Commissioners (including an inspector) as they may have authorised in that behalf, on any claim, matter or question referred to in section 864 may, subject to section 957 and on giving notice in writing to the Revenue Commissioners or the officer within 30 days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.

(2) The Appeal Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal against an assessment to income tax and the provisions of section 933 with respect to such appeals, together with the provisions of the Tax Acts 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, shall apply accordingly with any necessary modifications.

(3) Where—

(a) a right of appeal to the Appeal Commissioners is given by any provision of the Tax Acts or the Capital Gains Tax Acts other than section 1037 , and

(b) such provision, while applying the provisions of the Tax Acts relating to appeals against assessments, does not apply the provisions of those Acts relating to the rehearing of appeals,

such provision shall be deemed to apply those provisions relating to the rehearing of appeals.

(4) In a case in which—

(a) a notice of appeal is not given within the time limited by subsection (1), or

(b) a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of the person's appeal,

subsections (5) and (7) to (9) of section 933 shall apply with any necessary modifications.