| Links from Section 949AJ | ||
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| Act | Linked to | Context |
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Finance (Tax Appeals) Act 2015 |
(2) Subsection (3) applies unless, by virtue ofsection 7 of theFinance (Tax Appeals) Act 2015, the number of Appeal Commissioners who have adjudicated on and determined an appeal is one. |
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section 7 |
(2) Subsection (3) applies unless, by virtue ofsection 7 of theFinance (Tax Appeals) Act 2015, the number of Appeal Commissioners who have adjudicated on and determined an appeal is one. |
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| Links to Section 949AJ (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(b) in section 46(5) by substituting “section 949AJ of the Taxes Consolidation Act 1997” for “section 47”, |
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The Appeal Commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing thereafter and that section shall apply accordingly. |
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(1) Subject to subsection (2), the Appeal Commissioners shall publish a report of each of their determinations on the internet not later than 90 days after notifying the parties in accordance with section 949AJ. |
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(a) a copy of the determination (as that expression is to be read in accordance with section 949AJ(6)), |
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(b) be sent to the Appeal Commissioners within 21 days after the date of the notification of their determination under section 949AJ(1), and |
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