Links from Section 25 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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Taxes Consolidation Act, 1997 |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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Taxes Consolidation Act, 1997 |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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Taxes Consolidation Act, 1997 |
25 Application of section 933(1) of Act of 1997 to existing appeal |
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Taxes Consolidation Act, 1997 |
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
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Taxes Consolidation Act, 1997 |
(1) In this section references to section 933 are references to section 933 of the Act of 1997. |
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Taxes Consolidation Act, 1997 |
(2) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the following is the case— |
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Taxes Consolidation Act, 1997 |
(a) the person has not appealed against the refusal in accordance with section 933(1) (c), and |
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Taxes Consolidation Act, 1997 |
then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal. |
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Taxes Consolidation Act, 1997 |
then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(a) an application by a person under subsection (1)(a) of section 933 has not been refused under subsection (1)(b) of that section, or |
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Taxes Consolidation Act, 1997 |
(b) such an application is allowed by the Appeal Commissioners either pursuant to subsection (1)(d)(ii) of section 933 or following a hearing referred to in subsection (1)(d)(iii) of that section, |
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Taxes Consolidation Act, 1997 |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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Taxes Consolidation Act, 1997 |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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Links to Section 25 (from within TaxSource Total) | ||
Act | Linked from | Context |
The extent of the application of the provisions of Part 40 and Part 40A, respectively, to an appeal made before the commencement date (in this Part referred to as an “existing appeal”) is provided for in sections 25 to 31. |
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(1) In this section “steps” includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25(2) and (3). |