| Links from Section 66 | ||
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| Act | Linked to | Context |
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Stamp Duty Consolidation Act, 1999 |
(2) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 12(2) of the Stamp Duties Consolidation Act 1999 shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars. |
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Stamp Duty Consolidation Act, 1999 |
(2) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 12(2) of the Stamp Duties Consolidation Act 1999 shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars. |
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| Links to Section 66 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(b) In default of an appeal, in accordance with paragraph (a) or section 66, as the case may be, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(1) In this section “ascertained value” means the market value subject to the right of appeal under section 66 or section 67. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
No appeal shall lie under section 66 or 67 until such time as the person aggrieved by the decision or assessment (as the case may be) complies with section 46(2) in respect of the gift or inheritance in relation to which the decision or assessment is made, as if there were no time-limit for complying with section 46(2) and that person were a person primarily accountable for the payment of tax by virtue of section 45(1) and required by notice in writing by the Commissioners to deliver a return. |
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