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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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949Z Exclusion from hearings.

(1)The Appeal Commissioners may exclude from a hearing, or part of a hearing, any person—

(a) whose conduct the Appeal Commissioners consider is disrupting or is likely to disrupt the hearing,

(b) whose presence the Appeal Commissioners consider is likely to prevent another person from giving evidence freely,

(c) whose attendance at the hearing would defeat the purpose of that hearing, or

(d) who is under the age of 18 years.

(2) The Appeal Commissioners may exclude a witness from a hearing until the witness is required to give evidence.

(3) The Appeal Commissioners may give a direction under section 949E as to the particular means to be used to exclude a person from a hearing, or part of a hearing.

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