Appeals

This section provides that a person aggrieved by the decision of an authorised officer on a matter requiring the officer’s approval can appeal the decision by giving notice in writing to that effect to the Appeal Commissioners. An appeal must be made within 2 months after the date of the notice of the decision. The appeal is heard and determined by the Appeal Commissioners in the manner provided for in Part 40A of the TCA 1997.

Relevant Date: Finance Act 2019