Taxes Consolidation Act, 1997 (Number 39 of 1997)
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949AC Evidence.
The Appeal Commissioners may—
(a) allow evidence to be given orally or in writing,
(b) admit evidence whether or not the evidence would be admissible in proceedings in a court in the State, or
(c) exclude evidence that would otherwise be admissible where—
(i) the evidence was not provided within the time allowed by a direction,
(ii) the evidence was provided in a manner that did not comply with a direction, or
(iii) they consider that it would be unfair to admit the evidence.
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