| Links from Section 933 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(ii)(I) a return of the appellant’s income for the relevant year of assessment or, as the case may be, a return under section 884 has not been made by the appellant, or |
|
|
Taxes Consolidation Act, 1997 |
(i) there has been made to the inspector or other officer a return of income or, as the case may be, a return under section 884, statements of profits and gains and such other information as in the opinion of the inspector or other officer would enable the appeal to be settled by agreement under subsection (3), and |
|
|
Taxes Consolidation Act, 1997 |
(C) the terms of a precept issued by the Appeal Commissioners under section 935 have not been complied with by the appellant, or |
|
|
Taxes Consolidation Act, 1997 |
(D) any questions as to an assessment or assessments put by the Appeal Commissioners under section 938 have not been answered to their satisfaction, |
|
|
Taxes Consolidation Act, 1997 |
(4) All appeals against assessments to income tax or corporation tax shall be heard and determined by the Appeal Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that that person’s appeal shall be reheard under section 942 or unless under the Tax Acts a case is required to be stated for the opinion of the High Court. |
|
|
Taxes Consolidation Act, 1997 |
(9)(a) Where action for the recovery of income tax or corporation tax charged by an assessment has been taken, being action by means
of the institution of proceedings in any court or the issue of a certificate under
|
|
|
Taxes Consolidation Act, 1997 |
(b) Where, in a case within paragraph (a), an application under subsection (7)(a) is allowed or, on an application under subsection (8)(c), the Appeal Commissioners direct as provided in that subsection, the applicant shall in no case be entitled to repayment
of any sum paid or borne by the applicant in respect of costs of any such court proceedings or, as the case may be, of any
fees or expenses charged by the county registrar or sheriff executing a certificate under
|
|
|
Taxes Consolidation Act, 1997 |
(ii) the income tax or corporation tax charged by the assessment in respect of which the application is made has been paid together with any interest on that tax chargeable under section 1080. |
|
|
Taxes Consolidation Act, 1997 |
(ii) at the time the application is referred to the Appeal Commissioners the income tax or corporation tax charged by the assessment in respect of which the application is made, together with any interest on that tax chargeable under section 1080, has been paid, and |
|
| Links to Section 933 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
(2) For the avoidance of doubt, for the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal in the circumstances specified in section 933(7) of the Act of 1997 |
||
25 Application of section 933(1) of Act of 1997 to existing appeal |
||
|
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
||
|
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
||
|
(2) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the following is the case— |
||
|
(a) the person has not appealed against the refusal in accordance with section 933(1) (c), and |
||
|
then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal. |
||
|
then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
||
|
(a) an application by a person under subsection (1)(a) of section 933 has not been refused under subsection (1)(b) of that section, or |
||
|
(b) such an application is allowed by the Appeal Commissioners either pursuant to subsection (1)(d)(ii) of section 933 or following a hearing referred to in subsection (1)(d)(iii) of that section, |
||
26 Application of section 933(7) of Act of 1997 to existing appeal |
||
|
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
||
|
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
||
|
(2) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the following is the case— |
||
|
(a) the person has not appealed against the refusal in accordance with section 933(7) (c) or (f), as appropriate, and |
||
|
then section 933(7)(c) or (f), as appropriate, shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with the appropriate provision, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34) of the Act of 1997 and that section shall apply accordingly to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34) of the Act of 1997 and that section shall apply accordingly to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34) of the Act of 1997 and that section shall apply accordingly to the appeal. |
||
|
(3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34) of the Act of 1997 and that section shall apply accordingly to the appeal. |
||
|
(a) an application by a person under subsection (7)(a) or (d) of section 933 has not been refused under subsection (7)(b) or (e), as the case may be, of that section, or |
||
|
(b) such an application is allowed by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, |
||
|
(1) Where, before the commencement date, following the completion of steps under section 933(1) or (7) of the Act of 1997 in relation to an existing appeal it fell to the Revenue Commissioners to transmit the appeal to the Appeal Commissioners but such transmission has not been done before that date, the Revenue Commissioners shall, subject to subsections (2) and (6), transmit the appeal to the Appeal Commissioners as soon as practicable after that date. |
||
|
Taxes Consolidation Act, 1997 |
Subsection (3) of section 933 of the Taxes Consolidation Act, 1997 |
|
|
Taxes Consolidation Act, 1997 |
(b) Notwithstanding section 933(4), a determination by the Appeal Commissioners under this section shall be final and conclusive. |
|
|
Taxes Consolidation Act, 1997 |
(b) Notwithstanding section 933(4), a determination by the Appeal Commissioners under this section shall be final and conclusive. |
|
|
Taxes Consolidation Act, 1997 |
(8) Where following an application for the rehearing of an appeal by a judge of the Circuit Court in accordance with subsection (1) there is an agreement within the meaning of paragraphs (b), (c) and (e) of section 933(3) between the inspector or other officer and the appellant in relation to the assessment, the inspector shall give effect to the agreement and, if the agreement is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given. |
|
|
Taxes Consolidation Act, 1997 |
(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. |
|
|
Taxes Consolidation Act, 1997 |
(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. |
|
|
Taxes Consolidation Act, 1997 |
(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. |
|
|
Taxes Consolidation Act, 1997 |
subsections (5) and (7) to (9) of section 933 shall apply with any necessary modifications. |
|