Local Property Tax Act 2012 (Number 52 of 2012)
142 Appeal against a Revenue officer’s enquiries.
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(1) A liable person who is aggrieved by any enquiry made or action taken by a Revenue officer under this Part after the expiry of the period referred to in section 141(2) on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection may, by notice in writing given to that Revenue officer within 30 days from the officer making the enquiry or taking the action, appeal against the enquiry or action to the Appeal Commissioners.
(2) The Appeal Commissioners shall hear an appeal under this section as if it were an appeal against a Revenue assessment.
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(1) Subsection (2) shall apply where—
(a) a liable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 141 for a chargeable period, after the expiry of the period referred to in subsection (2) of that section in respect of the chargeable period, on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection, and
(b) an assessment has not been made or amended, as the case may be, in respect of the year on foot of the officer's enquiry or action.
(2) Where subsection (1) applies, the liable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.
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(2A) Where subsection (1)(a) applies and an assessment has been made or amended, as the case may be, on foot of a Revenue officer's enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 59(1).
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(3) Any action required to be taken by the liable person and any further action proposed to be taken by the Revenue officer pursuant to the officer’s enquiry or action shall be suspended pending the determination of the appeal under this section.
(4) If on the hearing of the appeal under this section the Appeal Commissioners determine that—
(a) the Revenue officer was, by reason of section 141(2), precluded from making the enquiry or taking the action, the liable person shall not be required to take any action pursuant to the Revenue officer’s enquiry or action and the Revenue officer shall be precluded from pursuing his or her enquiry or action, or
(b) the Revenue officer was not precluded by that provision from making the enquiry or taking the action, the Revenue officer may continue with his or her enquiry or action.