Taxes Consolidation Act, 1997 (Number 39 of 1997)
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949AB Parties' representatives.
(1)The Appeal Commissioners shall hear any barrister or solicitor, or any person who is a member of a professional body (within the meaning of section 851A(l)), who appears on behalf of a party.
(2) Notwithstanding that a person appearing on behalf of an appellant does not fall within subsection (1), the Appeal Commissioners may hear such a person if they are satisfied that it is appropriate to do so.
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