Taxes Consolidation Act, 1997 (Number 39 of 1997)
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667GAppeals
(1)The Minister shall give notice in writing to the primary participant concerned of his or her decision—
(a)to refuse to enter, under section 667C(1D)(a), the farm partnership on the register,
(b)to refuse to enter, under section 667D(5)(a), the farm partnership on the register of succession farm partnerships,
(c)to remove, under section 667C(1B)(a), the farm partnership from the register,
(d)not to amend an entry on the register under section 667C(1B)(b),
(e)to refuse to approve the business plan of a farm partnership for the purposes of section 667D(2)(c),
(f)to remove, under section 667C(1D)(b), the farm partnership from the register, or
(g)to remove, under section 667D(5)(b), the farm partnership from the register of succession farm partnerships.
(2)A notice under subsection (1) shall—
(a)include reasons for the decision,
(b)inform the primary participant that—
(i)he or she may appeal the decision, in writing, within 21 days of the date of the notice to the appeals officer, and
(ii)the notice of appeal shall specify the grounds for the appeal,
and
(c)inform the primary participant that the decision shall be suspended until—
(i)the decision becomes final under subsection (3), or
(ii)the disposal of an appeal under this section.
(3)If, on the expiration of the period of 21 days beginning on the date of the notice under subsection (2), no appeal under this section is made by the primary participant, the Minister’s decision under subsection (1) is final.
(4)A notice of appeal shall comply with subsection (2)(b) and shall be accompanied by such fee as may be determined by the Minister from time to time and published in such manner as the Minister considers appropriate, including on the internet.
(5)For the purposes of an appeal the appeals officer—
(a)shall notify the Minister of the appeal,
(b)shall request submissions from the parties to the appeal and they shall furnish the submissions to the appeals officer within the period, which shall be not less than 7 days, specified in the request,
(c)following consideration of the submissions, may hold a hearing, and
(d)may request information from the parties to the appeal, or any other person as the appeals officer considers necessary for the proper performance of his or her functions and the parties to the appeal, or other person as the case may be, shall furnish the information to the appeals officer within the period specified in the request.
(6)If a hearing is held—
(a)each of the parties to the appeal is entitled to be heard at the hearing, and
(b)the appeals officer may adjourn the hearing of the matter at any stage in the proceedings until a date specified by the appeals officer.
(7)In considering an appeal under this section the appeals officer shall consider—
(a)submissions from the parties to the appeal,
(b)the evidence presented at any hearing of the matter, and
(c)all information furnished to the appeals officer.
(8)On completion of his or her consideration of the appeal the appeals officer shall make a decision determining the appeal as soon as practicable in all the circumstances of the case, and in any case not more than 42 days after the date of the notice of appeal, which may be a decision to—
(a)affirm the decision of the Minister, or
(b)quash the decision of the Minister and allow the appeal.
(9)The appeals officer shall notify the parties to the appeal of the decision under subsection (8) as soon as practicable after it is made.
(10) (a) A party to the appeal may apply to the High Court regarding a decision of the appeals officer on a point of law and the determination of the High Court on such an appeal shall be final and conclusive.
(b) An application to the High Court under paragraph (a) shall be made not later than 14 days after the notification, under subsection (9), to the parties of the decision of the appeals officer.
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