| Links from Section 67 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2)(a)Subject to the other provisions of this Act, a person aggrieved by an assessment made by the Commissioners on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment. |
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Taxes Consolidation Act, 1997 |
(b) A person on whom notice of a decision has been served and who is aggrieved by the decision may appeal that decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within 30 days after the date of the notice of that decision. |
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| Links to Section 67 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(e) in section 67— |
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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 |
(1) Where, on the determination of an appeal made under section 67(2) against an assessment of tax, the amount of tax payable by a person is in excess of the amount of tax that the person paid in respect of the assessment before the making of the appeal, the excess shall be due and payable on the same date as the tax charged by the assessment is due and payable. |
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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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