Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
949R Exchange of statement of case.
A party who sends a statement of case to the Appeal Commissioners shall, at the time of so sending it, send a copy of the case to the other party together with a copy of any Appeal Commissioners' direction given under section 949Q(1) and shall notify the Appeal Commissioners that the party has done so.
<[1]