135 Appeal against Revenue determination that liable person not entitled to deferral.

(1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination.

(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners ^[1]>by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice^<[1][1]>, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination^<[1].