| Links from Section 942 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(5) The judge shall make a declaration in the form of the declaration required to be made by an Appeal Commissioner as set out in Part 1 of Schedule 27. |
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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. |
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Taxes Consolidation Act, 1997 |
(4)Section 934(2) shall, with any necessary modifications, apply in relation to a rehearing of an appeal by a judge of the Circuit Court as it applies in relation to the hearing of an appeal by the Appeal Commissioners. |
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Taxes Consolidation Act, 1997 |
(3) The judge shall with all convenient speed rehear and determine the appeal, and shall have and exercise the same powers and authorities in relation to the assessment appealed against, the determination, and all consequent matters, as the Appeal Commissioners might have and exercise, and the judge’s determination shall, subject to section 943, be final and conclusive. |
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| Links to Section 942 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date, |
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sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal. |
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(5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal. |
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(i) in subsection (4)(b) by substituting “section 949AP” for “section 941(2) or 942(1)”, and |
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Taxes Consolidation Act, 1997 |
Sections 855, 857, 867 and 942. |
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Taxes Consolidation Act, 1997 |
Sections 941 and 942 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997 |
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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. |
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Taxes Consolidation Act, 1997 |
(a) the person assessed requires that that person’s appeal shall be reheard under section 942, or |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(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. |
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