Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been deleted.

Deleted by F(TA)A15 s36(3)(b). With effect from 21 March 2016 per S. I. No 110 of 2016.

[2]>

[1]>

372AT Appeals.

An appeal to the Appeal Commissioners lies on any question arising under this Chapter (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) act, 1979) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax acts relating to appeals apply accordingly.

<[1]

<[2]

[1]

[+]

Inserted by FA02 sched2(1).

[2]

[-]

Deleted by F(TA)A15 s36(3)(b). With effect from 21 March 2016 per S. I. No 110 of 2016.