Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 940 — Determination of liability in cases of default.
- Section 941 — Statement of case for High Court.
- Section 942 — Appeals to Circuit Court.
- Section 943 — Extension of section 941.
- Section 944 — Communication of decision of Appeal Commissioners.
- Section 944A — Publication of determinations of Appeal Commissioners.
- Section 945 — Appeals against assessments.
- Section 946 — Regulations with respect to appeals.
- Section 947 — Appeals against determination under sections 98 to 100.
- Section 948 — Appeals against amount of income tax deducted under Schedule E.
- Section 949 — Appeals against determinations of certain claims, etc.
- Section 949A — Interpretation.
- Section 949B — Delegation of acts and functions of the Revenue Commissioners.
- Section 949C — Electronic means.
- Section 949D — Persons acting under authority.
- Section 949E — Directions.
- Section 949F — Joining of additional parties to appeal.
- Section 949G — Withdrawal and dismissal of appeals.
- Section 949H — Flexible proceedings.
- Section 949I — Notice of appeal.
- Section 949J — Valid appeal and references in this Part to acceptance of an appeal.
- Section 949K — Notification of appeal to Revenue Commissioners.
- Section 949L — Objection by Revenue Commissioners.
- Section 949M — Acceptance of an appeal.
- Section 949N — Refusal to accept an appeal.
- Section 949O — Late appeals.
- Section 949P — Effect of enforcement action for collection of tax.
- Section 949Q — Statement of case.
- Section 949R — Exchange of statement of case.
- Section 949S — Outline of arguments.
- Section 949T
— Case management conference.
- Section 949U — Adjudication without a hearing.
- Section 949V — Settlement of appeal by agreement.
- Section 949W
— Staying proceedings.
- Section 949X — Time and place for hearing.
- Section 949Y — Public hearings.
- Section 949Z — Exclusion from hearings.
- Section 949AA — Parties' attendance at hearings.
- Section 949AB — Parties' representatives.
- Section 949AC — Evidence.
- Section 949AD — Oath.
- Section 949AE — Summoning and examination of witnesses.
- Section 949AF — Oral determinations.
- Section 949AG — [Appeal Commissioners to have regard to same matters as Revenue Commissioners.] [section deleted]
- Section 949AH — Mode of proceeding if appeal adjudicated on by way of a hearing.
- Section 949AI — Incomplete information.
- Section 949AJ — Determinations and their notification.
- Section 949AK — Determinations in relation to assessments.
- Section 949AL — Determinations other than in relation to assessments.
- Section 949AM — Revenue Commissioners to give effect to determinations.
- Section 949AN — Appeals raising common or related issues.
- Section 949AO — Publication of determinations.
- Section 949AP — Appealing against determinations.
- Section 949AQ — Case stated for High Court.
- Section 949AR — Determinations of High Court.
- Section 949AS — Appeal to Court of Appeal.
- Section 949AT — Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court.
- Section 949AU — Summoning and examination of witnesses.
- Section 949AV
— Dismissal of an appeal.