Taxes Consolidation Act, 1997 (Number 39 of 1997)
[3]>
[1]>
697G Appeals.
Any person aggrieved by the giving of such a notice as is referred to in [2]>section 697E or 697F<[2][2]>section 697F<[2] may by notice in writing to that effect made to the Revenue Commissioners within 30 days from the date of the giving of the first-mentioned notice appeal to the Appeal Commissioners. In the case of a notice given to a tonnage tax company which is a member of a group of companies only one appeal may be brought, but it may be brought jointly by 2 or more members of the group concerned.
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[3]>
697G Appeals.
(1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.
(2) One appeal only may be made where a notice is given to a tonnage tax company that is a member of a group of companies, but the appeal may be made jointly by 2 or more members of the group.
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[1]
Inserted by FA02 s53(1). FA03 s62 amends FA03 s53 to provide that Part 24A will take effect from the date of passing of FA03, 28 March 2003.
[2]
Substituted by FA06 s67(1)(d). This section shall come into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.