949AG Appeal Commissioners to have regard to same matters as Revenue Commissioners.

Unless the Acts provide otherwise, in adjudicating on and determining an appeal, the Appeal Commissioners shall have regard to all matters to which the Revenue Commissioners may or were required by the Acts to have regard—

(a) in making their decision or determination,

(b) in making or amending an assessment,

(c) in forming an opinion, or

(d) in taking any other action,

in relation to the matter under appeal.