| Links from Section 27 | ||
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| Act | Linked to | Context |
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2015/en/act/pub/0059/sec0025.html |
unresolved |
(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). |
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Taxes Consolidation Act, 1997 |
(c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date, |
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Taxes Consolidation Act, 1997 |
sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal. |
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Taxes Consolidation Act, 1997 |
(5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal. |
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Taxes Consolidation Act, 1997 |
sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal. |
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| Links to Section 27 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a) those provisions supplement section 27(2), and |
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the vacation of office by those Appeal Commissioners shall not prevent the application of section 27(2) to the taking of such steps, which steps may be taken after the commencement date by one or more other Appeal Commissioners. |
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