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(vi)section 149 of the Finance (Local Property Tax) Act 2012, as the case may be, at the time the appeal is made.

(vi)section 149 of the Finance (Local Property Tax) Act 2012, as the case may be, at the time the appeal is made.

(a) references in the preceding subsections to the Appeal Commissioners’ refusing to accept an appeal include references to a member or members of staff of the Commission, pursuant to an authority granted under section 5(2) of the Finance (Tax Appeals) Act 2015, refusing to accept an appeal, and

(2) Subsection (3) applies unless, by virtue of section 7 of the Finance (Tax Appeals) Act 2015, the number of Appeal Commissioners who have adjudicated on and determined an appeal is one.

(iv)section 51 of the Capital Acquisitions Tax Consolidation Act 2003,

(iv)section 51 of the Capital Acquisitions Tax Consolidation Act 2003,

(4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Commerce Act 2000.

(4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12(2)(b) and 13(2)(a) of the Electronic Commerce Act 2000.

(iii)section 103 of the Finance Act 2001,

(iii)section 103 of the Finance Act 2001,

(b) in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of ‘tax reference number’ in section 885(1) is appropriate,

(b) in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of ‘tax reference number’ in section 885(1) is appropriate,

(ii)section 159D of the Stamp Duties Consolidation Act 1999,

(ii)section 159D of the Stamp Duties Consolidation Act 1999,

(b) a determination of an amount referred to in section 100A, or

(c) a decision of an inspector under section 121(7), and the decision or determination affects the liability to tax of a person, other than a person in respect of whom the decision or determination was made, each person so affected may apply to the Appeal Commissioners for, and the Appeal Commissioners on the making of such an application may give, a direction making the person a party to the appeal.

(1) The Appeal Commissioners shall hear any barrister or solicitor, or any person who is a member of a professional body (within the meaning of section 851A(l)), who appears on behalf of a party.

(b) in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of ‘tax reference number’ in section 885(1) is appropriate,

(c) an appeal is treated as withdrawn under section 949AA(2), then, in each case, the appeal shall, subject to subsection (4), be treated as if it has been dismissed by the Appeal Commissioners.

Where the Appeal Commissioners adjudicate on a matter under appeal by way of a hearing, they shall determine the matter by examination of the appellant or by hearing other evidence of the kind referred to in section 949AC.

(1)A person who, after being summoned to appear before the Appeal Commissioners at the time and place appointed for a hearing in accordance with section 949AE—

(a) a person named in the document was, by summons under section 949AE, required to attend before them on a day and at a time and place specified in the document, and

The Appeal Commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing thereafter and that section shall apply accordingly.

(1) Subject to subsection (2), the Appeal Commissioners shall publish a report of each of their determinations on the internet not later than 90 days after notifying the parties in accordance with section 949AJ.

(a) a copy of the determination (as that expression is to be read in accordance with section 949AJ(6)),

(b) be sent to the Appeal Commissioners within 21 days after the date of the notification of their determination under section 949AJ(1), and

(b) a matter referred to in section 949AK(3), the Appeal Commissioners shall, if they consider that the decision, determination or other matter, as the case may be, ought to be varied, determine that the decision, determination or other matter be varied, even if such variation is not to the advantage of the appellant; otherwise they shall determine that the decision, determination or other matter stand.

(1)Section 949AM shall apply to a determination made by the Appeal Commissioners that has been reversed, affirmed or amended by the High Court or the Court of Appeal as it applies to a determination that has not been so reversed, affirmed or amended but, in the case of a decision of the High Court that is appealed to the Court of Appeal under section 949AS, the application (by virtue of this subsection) of section 949AM does not operate for any part of the period during which the appeal to the Court of Appeal remains undisposed of.

(1)Section 949AM shall apply to a determination made by the Appeal Commissioners that has been reversed, affirmed or amended by the High Court or the Court of Appeal as it applies to a determination that has not been so reversed, affirmed or amended but, in the case of a decision of the High Court that is appealed to the Court of Appeal under section 949AS, the application (by virtue of this subsection) of section 949AM does not operate for any part of the period during which the appeal to the Court of Appeal remains undisposed of.

(3) Notwithstanding subsection (1) but subject to section 949AN(3), the Appeal Commissioners shall adjudicate by way of a hearing where a party requests a hearing by notifying the Appeal Commissioners in writing within 21 days after the date of the notification referred to in subsection (2).

(c) they wish to allow a determination to be made in another appeal that raises issues of fact or law that are common or related to those in the stayed appeal (in sections 949AN and 949AO referred to as “common or related issues”), or

(c) they wish to allow a determination to be made in another appeal that raises issues of fact or law that are common or related to those in the stayed appeal (in sections 949AN and 949AO referred to as “common or related issues”), or

(1) The Revenue Commissioners shall give effect to any determination made by the Appeal Commissioners unless the determination has been appealed to the High Court in accordance with sections 949AP and 949AQ.

(3) If, in relation to an assessment, the determination of the Appeal Commissioners is that the assessment is to stand or is to be amended, as the case may be, the assessment or the amended assessment shall be final and conclusive, unless the determination is appealed to the High Court in accordance with sections 949AP and 949AQ.

(v) the point of law as set out in the notice referred to in section 949AP(2) on which the opinion of the High Court is sought.

(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in section 949AP(3)(b) has elapsed.

(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in section 949AP(3)(b) has elapsed.

(6) As soon as practicable, but not later than three months after receiving the notice referred to in section 949AP(3)(b), the Appeal Commissioners shall complete and sign a case stated and send it to the parties.

(3) If, in relation to an assessment, the determination of the Appeal Commissioners is that the assessment is to stand or is to be amended, as the case may be, the assessment or the amended assessment shall be final and conclusive, unless the determination is appealed to the High Court in accordance with sections 949AP and 949AQ.

An appeal shall lie from a decision, under section 949AR, of the High Court to the Court of Appeal.

(1)Section 949AM shall apply to a determination made by the Appeal Commissioners that has been reversed, affirmed or amended by the High Court or the Court of Appeal as it applies to a determination that has not been so reversed, affirmed or amended but, in the case of a decision of the High Court that is appealed to the Court of Appeal under section 949AS, the application (by virtue of this subsection) of section 949AM does not operate for any part of the period during which the appeal to the Court of Appeal remains undisposed of.

(b) for ‘decision of the High Court that is appealed to the Court of Appeal under section 949AS’ in that subsection there were substituted ‘decision of the High Court or the Court of Appeal in respect of which the Supreme Court, in the circumstances specified by the Constitution, decides to exercise its appellate jurisdiction’, and

(c) state the consequences, under section 949AU, of failure to comply with the summons.

(5) Where an appeal is dismissed under section 949AV, or treated as dismissed—

Where a party or another person fails to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV.

(2) Save insofar as that provision is inconsistent with subsection (1), each provision of section 949E shall apply to a direction under this section.

(2) The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed.

(3) The Appeal Commissioners may give a direction under section 949E as to the particular means to be used to exclude a person from a hearing, or part of a hearing.

Where a party or another person fails to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV.

(1) The Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section.

(6) Where the Appeal Commissioners give a direction under section 949F making a person referred to in that section a party to an appeal, that person shall not be entitled, without the consent of the other parties to the appeal—

Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal.

(1) Where an appeal is accepted in accordance with section 949M, the Appeal Commissioners may give a direction to a party to provide to them such information (in this Part referred to as a “statement of case”) in relation to the matter under appeal as they specify in the direction.

(b) an appeal is refused by the Appeal Commissioners under section 949N(1)(b) or (c), or

(b) there are no grounds for their invoking section 949N(1)(c) as a basis for not proceeding as subsequently mentioned in this subsection,

(4) Subsection (3) shall not affect the operation of section 949N(3) (provision with regard to finality of Appeal Commissioners’ refusal to accept an appeal).

Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal.

(5) Nothing in this section derogates from the functions of the Appeal Commissioners under section 949N.

(b) the appellant has not complied with the requirements of section 949O,

Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal.

‘statement of case’ shall be construed in accordance with section 949Q(1);

A party who sends a statement of case to the Appeal Commissioners shall, at the time of so sending it, send a copy of the case to the other party together with a copy of any Appeal Commissioners’ direction given under section 949Q(1) and shall notify the Appeal Commissioners that the party has done so.

(1) The Appeal Commissioners may give a direction to a party to provide, to the Appeal Commissioners and to the other party, an outline of the arguments that the party will make at a hearing, including the details of any statutory provisions and case law to which the party intends to refer in making such arguments (if this has not already been done in compliance with a direction given under section 949Q), and to do so not less than 14 days before the date appointed for the hearing.

(3) Notwithstanding section 949U, the Appeal Commissioners may make a determination in an appeal under subsection (1) where—

(i) whether a party considers that a matter under appeal is one that could be settled by way of an agreement with the other party in accordance with section 949V; and

(4) An application under subsection (3) shall be sent to the Appeal Commissioners not later than 14 days after the date on which a notice of the time and place for the hearing of the appeal has been sent in accordance with section 949X to the appellant.

(3) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void.

(3) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void.

(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2).

(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2).

(2) The Appeal Commissioners shall, if they consider that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in section 959AJ, determine that the officer was so precluded; otherwise they shall determine that the officer was not so precluded.

(4) If, in relation to an appeal under section 959AJ, the Appeal Commissioners determine that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in that section—

(1) Where action for the recovery of any tax has been taken by means of the institution of proceedings in any court or the issue of a certificate under section 960K, as the case may be, the Appeal Commissioners shall not accept a late appeal in relation to the tax until such action has been completed.

(2) Where a late appeal is accepted following the completion of the action referred to in subsection (1), the appellant shall not be entitled to repayment of any sum paid or borne by the appellant in respect of the costs of any court proceedings or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under section 960K.

‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1);

‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1);

(2) Where the Appeal Commissioners administer an oath, they shall inform the person swearing the oath that the giving of false evidence may be punishable under section 1066.

(v)section 114 of the Value-Added Tax Consolidation Act 2010, or

(v)section 114 of the Value-Added Tax Consolidation Act 2010, or