Links from Section 949 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(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
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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. |
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Taxes Consolidation Act, 1997 |
subsections (5) and (7) to (9) of section 933 shall apply with any necessary modifications. |
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Taxes Consolidation Act, 1997 |
(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 |
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Links to Section 949 (from within TaxSource Total) | ||
Act | Linked from | Context |
(e) in section 865(7) by substituting “the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for “the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864”, and |