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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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949M Acceptance of an appeal.

Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal.

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Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.