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(a) in section 244A by substituting the following for paragraph (d) of subsection (4):

(b) in section 258—

(c) in section 267 by substituting the following for subsection (1):

(a) in section 291A—

(b) in section 305 by substituting the following for subsections (2) and (3):

(c) in section 314 by substituting the following for subsection (1):

(a) in section 323(5) by deleting “determined by the inspector, according to the best of the inspector’s knowledge and judgement, to be” and “and any amount which by virtue of this subsection is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing or the rehearing of an appeal against that determination”,

(c) by deleting subsection (10) of section 372AAB.

(b) by deleting section 372AT, and

(a) in section 381 by substituting the following for subsections (6) and (7):

“(1) A claim under section 385 shall be made to and determined by the inspector.

(b) in section 389 by substituting the following for subsections (1) and (2):

(c) in section 400 by substituting the following for subsection (13):

(d) in section 403(9)(c) by deleting “it appears to the inspector (or on appeal to the Appeal Commissioners) that”, and

(e) in section 408 by substituting the following for subsection (3):

(5) Part 13 of the Act of 1997 is amended in section 436A(4) by deleting “it is shown to the satisfaction of the inspector or, on the hearing or the rehearing of an appeal, to the satisfaction of the Appeal Commissioners or a judge of the Circuit Court, as the case may be, that”.

(a) in section 473 by substituting the following for subsection (7):

(b) in section 486B(4)(b) by substituting “such apportionment of the relief available shall be made as is just and reasonable” for “the inspector or, on appeal, the Appeal Commissioners shall make such apportionment of the relief available as shall be just and reasonable”.

(a) in section 529G(4)—

(b) in section 529I by substituting the following for subsections (2) and (3):

(c) in section 530I—

(d) in section 530N—

“(d) A body aggrieved by a decision of the Revenue Commissioners not to register that body or to cancel its registration, as the case may be, may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

“(9A)(a) Subject to paragraph (b), a relevant deposit taker aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(d) A company aggrieved by an authorised officer’s decision made under paragraph (c) in respect of it may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”,

(3) A person aggrieved by a determination of the inspector in relation to a claim by that person for an allowance may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(b) A person aggrieved by a determination made under paragraph (a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.”.

(7) A person aggrieved by a determination of the inspector in relation to a claim by that person to repayment may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(2) A person aggrieved by a determination of the inspector under subsection (1) in relation to a claim by that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(b) A company aggrieved by a determination made under paragraph (a) in respect of that company may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.”,

“(3) A person aggrieved by a decision made by the Revenue Commissioners in respect of that person in relation to the practice referred to in subsection (1) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

“(7) A claimant aggrieved by a decision of the inspector in relation to a claim for relief by that claimant may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

“(a) A qualifying company aggrieved by an assessment or an amended assessment, as the case may be, made on that company under this section may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”,

“(2) A specified person aggrieved by a determination of a Revenue officer made under subsection (1)(d)(iv) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that determination.”,

“(a) A subcontractor aggrieved by a determination of the Revenue Commissioners made under subsection (1) in respect of that subcontractor may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that determination.”,

“(a) Subject to paragraph (b), a person aggrieved by an assessment, or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”,