Links from Section 949O | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/LPTA12.html |
unresolved |
(vi)section 149 of the Finance (Local Property Tax) Act 2012, |
2012/en/act/pub/0052/sec0149.html#sec149 |
unresolved |
(vi)section 149 of the Finance (Local Property Tax) Act 2012, |
Capital Acquisitions Tax Consolidation Act, 2003 |
(iv)section 51 of the Capital Acquisitions Tax Consolidation Act 2003, |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(iv)section 51 of the Capital Acquisitions Tax Consolidation Act 2003, |
|
Finance Act, 2001 |
(iii)section 103 of the Finance Act 2001, |
|
Finance Act, 2001 |
(iii)section 103 of the Finance Act 2001, |
|
Stamp Duty Consolidation Act, 1999 |
(ii) section 159D of the Stamp Duties Consolidation Act 1999, |
|
Value-Added Tax Consolidation Act 2010 |
(v)section 114 of the Value-Added Tax Consolidation Act 2010, or |
|
Value-Added Tax Consolidation Act 2010 |
(v)section 114 of the Value-Added Tax Consolidation Act 2010, or |
|
Links to Section 949O (from within TaxSource Total) | ||
Act | Linked from | Context |
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. |
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(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. |
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(b) the appellant has not complied with the requirements of section 949O, |
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Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal. |