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(i) in subsection (4)(b) by substituting “section 949AP” for “section 941(2) or 942(1)”, and

(9) Except as provided for by this Act or by section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of capital acquisitions tax, the Commissioners shall not repay an amount of tax paid to them or pay interest in respect of an amount of tax paid to them.

(6) Except as provided for by this Act or section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of stamp duties, the Commissioners shall not repay an amount of duty paid to them or pay interest in respect of an amount of duty paid to them.

Sections 941 and 942 of the Taxes Consolidation Act, 1997

943Extension of section 941.

(1)Section 941 shall, subject to this section, apply to a determination given by a judge pursuant to section 942 in the like manner as it applies to a determination by the Appeal Commissioners, and any case stated by a judge pursuant to section 941 shall set out the facts, the determination of the Appeal Commissioners and the determination of the judge.

(1)Section 941 shall, subject to this section, apply to a determination given by a judge pursuant to section 942 in the like manner as it applies to a determination by the Appeal Commissioners, and any case stated by a judge pursuant to section 941 shall set out the facts, the determination of the Appeal Commissioners and the determination of the judge.

(2) The notice in writing required under section 941(2) to be addressed to the Clerk to the Appeal Commissioners shall, in every case in which a judge is under the authority of this section required by any person to state and sign a case for the opinion of the High Court on the determination, be addressed by such person to the county registrar.

(3) The fee required under section 941(3) to be paid to the Clerk to the Appeal Commissioners shall in any case referred to in subsection (2) be paid to the county registrar.

(2) Where the determination of an appeal by the Appeal Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under section 941(1) or a notice requiring a rehearing under section 942(1) may be made or given in writing within 12 days after the day on which the determination is so sent to the person making the declaration or giving the notice.

(b) This section shall not apply in relation to any refund of tax in respect of which interest is payable under or by virtue of any provision of any other enactment section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of value-added tax .