949AM Revenue Commissioners to give effect to determinations.

(1)The Revenue Commissioners shall give effect to any determination made by the Appeal Commissioners unless the determination has been appealed to the High Court in accordance with sections 949AP and 949AQ.

(2) In relation to an assessment, in giving effect to a determination, the Revenue Commissioners shall calculate the tax chargeable in respect of the amount assessed to tax.

(3) If, in relation to an assessment, the determination of the Appeal Commissioners is that the assessment is to stand or is to be amended, as the case may be, the assessment or the amended assessment shall be final and conclusive, unless the determination is appealed to the High Court in accordance with sections 949AP and 949AQ.

(4) If, in relation to an appeal under section 959AJ, the Appeal Commissioners determine that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in that section—

(a) the officer shall cease the enquiry or action, and

(b) the appellant shall not be required to take any action pursuant to the officer's enquiry or action.