817PAppeal Commissioners.

(1) ^[3]>The Revenue Commissioners^<[3][3]>Notwithstanding that an appealable matter (within the meaning of section 949A) has not been appealed, the Revenue Commissioners^<[3] may, by notice in writing, make an application to the Appeal Commissioners for a determination in relation to any of the following matters—

(a) requiring information or documents to be made available by a person in support of a statement of reasons (to the effect that a transaction is not a disclosable transaction) given by that person to the Revenue Commissioners in compliance with a notice under section 817I,

(b) requiring information, that the Revenue Commissioners have reasonable grounds for believing forms part of the specified information relating to a disclosable transaction, to be made available by a person to the Revenue Commissioners, following the failure of the person to comply with a notice under section 817K(1),

(c) requiring information about, or documents relating to, a disclosable transaction to be made available by a person to the Revenue Commissioners, following the failure of the person to comply with a notice under section 817K(2),

(d) that a transaction is to be treated as a disclosable transaction, or

(e) that a transaction is a disclosable transaction.

(2) On the hearing of an application made—

(a) on the grounds referred to in subsection (1)(a), the Appeal Commissioners shall determine the application by ordering if they—

(i) consider that the information or documents should be so made available, that the information or documents should be so made available,

(ii) consider that the information or documents should not be so made available, that the information or documents should not be so made available,

(b) on the grounds referred to in subsection (1)(b), the Appeal Commissioners shall determine the application by ordering if they—

(i) consider that the Revenue Commissioners have reasonable grounds for so believing, that the information be so made available to the Revenue Commissioners,

(ii) consider that the Revenue Commissioners do not have reasonable grounds for so believing, that the information not be made available to the Revenue Commissioners,

(c) on the grounds referred to in subsection (1)(c), the Appeal Commissioners shall determine the application by ordering if they—

(i) consider that the information or documents (or, as the case may be, a part of that information or some of those documents) should be so made available, that the information or documents (or, as the case may be, a part of that information or some of those documents) should be so made available,

(ii) consider that the information or documents should not be so made available, that the information or documents should not be so made available,

(d) on the grounds referred to in subsection (1)(d), the Appeal Commissioners shall determine the application by ordering if they—

(i) are satisfied that the Revenue Commissioners have taken all reasonable steps to establish whether the transaction is a disclosable transaction and have reasonable grounds for believing that the transaction may be disclosable, that the transaction is to be treated as a disclosable transaction,

(ii) are not satisfied that the Revenue Commissioners have taken all reasonable steps to establish whether the transaction is a disclosable transaction or have reasonable grounds for believing that the transaction may be disclosable, that the transaction is not to be treated as a disclosable transaction,

(e) on the grounds referred to in subsection (1)(e), the Appeal Commissioners shall determine the application by ordering if they—

(i) are satisfied that the transaction is a disclosable transaction, that it is a disclosable transaction,

(ii) are satisfied that the transaction is not a disclosable transaction, that it is not a disclosable transaction.

(3) For the purposes of the hearing of an application made on the grounds referred to in subsection (1)(d)—

(a) reasonable steps may (but need not) include the making of a pre-disclosure enquiry or the making of an application by the Revenue Commissioners on the grounds referred to in subsection (1)(a), and

(b) reasonable grounds for believing may include—

(i) the fact that the transaction falls within a specified description,

(ii) an attempt by the promoter to avoid or delay providing information or documents about the transaction on foot of a pre-disclosure enquiry or on foot of a determination of the Appeal Commissioners following the making of an application by the Revenue Commissioners on the grounds referred to in subsection (1)(a),

(iii) the failure of the promoter to comply with a pre-disclosure enquiry or a determination of the Appeal Commissioners following the making of an application by the Revenue Commissioners on the grounds referred to in subsection (1)(a), in relation to another transaction.

(4) An application under subsection (1) shall, with any necessary modifications, ^[4]>be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax^<[4][4]>be treated by the Appeal Commissioners as if it were an appeal made in accordance with section 949I^<[4].

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(5) (a) On any application, the Appeal Commissioners shall permit any barrister or solicitor to plead before them on behalf of the Revenue Commissioners or the other party either orally or in writing and shall hear—

(i) any accountant, being any person who has been admitted a member of an incorporated society of accountants, or

(ii) any person who has been admitted a member of the Irish Taxation Institute.

(b) Notwithstanding paragraph (a), the Appeal Commissioners may permit any other person representing the Revenue Commissioners or the other party to plead before them where they are satisfied that such permission should be given.

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(5) Where the Appeal Commissioners make a determination in accordance with paragraph (a)(i), (b)(i), (c)(i), (d)(i) or (e)(i), as the case may be, of subsection (2)—

(a) the information or documents to be made available to the Revenue Commissioners by a person on foot of the determination (where the determination is made in accordance with paragraph (a)(i), (b)(i) or (c)(i) of that subsection), or

(b) the specified information to be made available to the Revenue Commissioners by a person in consequence of the determination (where the determination is made in accordance with paragraph (d) (i) or (e)(i) of that subsection),

shall be made available within the period of 5 days beginning on the day after the date of the determination.

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