62 Application and modification of Part 40 of the Act of 1997.

(1) Subject to this Part, the provisions of Part 40 of the Act of 1997 relating to—

(a) the appointment of times and places for the hearing of appeals,

(b) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of that person’s appeal,

(c) the determination of an appeal by agreement between the appellant and a Revenue officer,

(d) the determination of an appeal by the appellant giving notice of that appellant’s intention not to proceed with the appeal,

(e) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner,

(f) the publication of reports of determinations of the Appeal Commissioners,

(g) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed,

(h) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by means of court proceedings has been taken,

(i) the statement of a case for the opinion of the High Court on a point of law,

(j) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that a case for the opinion of the High Court on a point of law has been required to be stated or is pending,

(k) the procedures for appeal, ^[1]>and^<[1]

(l) the refusal of an application for an appeal hearing, ^[2]>and^<[2]

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(m) the rehearing by the Circuit Court of an appeal,

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shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal under that Part.

(2) Without prejudice to the generality of subsection (1) and the modifications effected thereby, any reference in Part 40 of the Act of 1997 to—

(a) an inspector or other officer, shall be read as a reference to a Revenue officer,

(b) income tax or corporation tax, shall be read as including a reference to local property tax,

(c) a year of assessment or an accounting period, shall be read as a reference to the year in which the relevant liability date falls,

(d) a return, shall be read as a reference to a return to be prepared and delivered under Part 7, and

(e) Tax Acts, shall be read as a reference to this Act.