Finance (Tax Appeals) Act 2015
SCHEDULE 2
ENACTMENTS (OTHER THAN ACT OF 1997) RELATING TO TAX AND DUTIES: CONSEQUENTIAL AMENDMENTS
Section 42
Part 1
CONSEQUENTIAL AMENDMENTS TO STAMP DUTIES CONSOLIDATION ACT 1999
1. The Stamp Duties Consolidation Act 1999 is amended—
(a) in section 1(1) by inserting the following after the definition of “accountable person”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 8C by substituting the following for subsection (6):
“(6) An accountable person aggrieved by a decision of the Commissioners under subsection (5) that the accountable person’s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”,
(c) in section 21—
(i) by deleting subsections (1), (5), (6) and (7),
(ii) by substituting the following for subsection (2):
“(2) An accountable person aggrieved by an assessment to stamp duty made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.”,
(iii) in subsection (4)(a) by substituting “no appeal lies against the assessment until such time as” for “no appeal may be made against that assessment unless within the time for bringing an appeal”, and
(iv) by substituting the following for subsections (9) and (10):
“(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997 or section 121, as the case may be, being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.
(10) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.”,
(d) in section 71 by substituting the following for subparagraph (iii) of paragraph (f):
“(iii) an accountable person aggrieved by an assessment made on that person under this paragraph may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment,
(iv) in default of an appeal, in accordance with subparagraph (iii), being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.”,
(e) in section 121 by substituting the following for paragraph (b):
“(b) in the case of assets other than land, appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”,
and
(f) in section 126B—
(i) in subsection (1) by deleting the definition of “Appeal Commissioners”,
(ii) by substituting the following for subsection (5):
“(5) (a) Subject to paragraph (b), a relevant person aggrieved by an assessment made on that person under subsection (2) may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.
(b) No appeal lies against an assessment until such time as the relevant person—
(i) pays or has paid the duty in conformity with the assessment, and
(ii) where the assessment was made in default of the delivery of the statement referred to in subsection (2), delivers the statement.”,
(iii) by deleting subsection (6), and
(iv) by substituting the following for subsection (9):
“(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997, being made by a relevant person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive and subsection (4) shall apply accordingly.”.
Part 2
CONSEQUENTIAL AMENDMENTS TO FINANCE ACT 2001
2. The Finance Act 2001 is amended—
(a) in section 96(1) by substituting the following for the definition of “Appeal Commissioners”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 145—
(i) in subsection (3) by inserting “and who is aggrieved by the decision” after ”the following matters”,
(ii) in subsection (3)(b) by substituting “section 133” for ”section 133(2)”,
(iii) in subsection (3)(c) by substituting “that section;” for ”that section.”,
(iv) by inserting the following after paragraph (c) of subsection (3):
“(d) the liability to vehicle registration tax or the repayment of vehicle registration tax.”, and
(v) by inserting the following after subsection (12):
“(12A) Where a person is required to furnish a return or to pay an amount of vehicle registration tax for the purpose of any requirement of excise law, no appeal lies under this section until such time as the person furnishes the return and, as the case may be, pays or has paid the amount of vehicle registration tax.”,
(c) in section 146—
(i) in subsection (1) by substituting “and is aggrieved by any of the matters referred to in paragraphs (a) to (c), may, subject to subsection (3), in respect of the liability to excise duty concerned or the amount of that liability, or the amount of the repayment or the refusal to repay, appeal to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997 within the period specified in subsection (2)” for all the words following paragraph (c) of that subsection,
(ii) in subsection (1A) by inserting “in accordance with section 949I of the Taxes Consolidation Act 1997 within the period specified in subsection (2)” after ”Appeal Commissioners”,
(iii) by substituting the following for subsection (2):
“(2) The period specified for the purpose of making an appeal under this section is the period of 30 days after the date of—
(a) the payment of excise duty in the case of an appeal under subsection (1)(a),
(b) the notice of assessment or other notice calling for payment of the amount concerned in the case of an appeal under subsection (1)(b),
(c) the repayment or the notice of the refusal to repay in the case of an appeal under subsection (1)(c), or
(d) the notice of the determination, refusal or revocation concerned in the case of an appeal under subsection (1A).”,
(iv) by substituting the following for subsection (3)—
“(3) Where a person is required to furnish a return or to pay an amount of excise duty for the purpose of any requirement of excise law, no appeal lies under this section until such time as the person furnishes the return and, as the case may be, pays or has paid the amount of excise duty.”,
and
(v) by deleting subsections (4) and (5), and
(d) by deleting section 147.
Part 3
CONSEQUENTIAL AMENDMENTS TO CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003
3. The Capital Acquisitions Tax Consolidation Act 2003 is amended—
(a) in section 2(1) by inserting the following after the definition of “accountable person”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 30—
(i) in subsection (6) by substituting “subject to the determination of an appeal made under subsection (9), the date so determined by the Commissioners” for ”subject to any decision on appeal pursuant to subsection (9), the date so determined”, and
(ii) by substituting the following for subsection (9):
“(9) An accountable person aggrieved by a determination of the Commissioners made under subsection (6) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.”,
(c) in section 46A(5) by substituting “appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.” for ”, by giving notice in writing to the Commissioners within the period of 30 days after the notification of the said decision, require the matter to be referred to the Appeal Commissioners.”,
(d) in section 53—
(i) in subsection (4), by substituting “appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of the amount of that surcharge,” for ”, within 30 days of the notification to that person of the amount of such surcharge, appeal to the Appeal Commissioners”, and
(ii) by deleting subsection (5),
(e) in section 67—
(i) by deleting subsections (1), (4), (5), (6) and (7),
(ii) by substituting the following for subsection (2):
“(2) (a) Subject to the other provisions of this Act, a person aggrieved by an assessment made by the Commissioners on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.
(b) In default of an appeal, in accordance with paragraph (a) or section 66, as the case may be, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.
(c) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.”,
and
(iii) by substituting the following for paragraphs (b) and (c) of subsection (8):
“(b) A person on whom notice of a decision has been served and who is aggrieved by the decision may appeal that decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within 30 days after the date of the notice of that decision.”,
and
(f) by substituting the following for subsection (4) of section 80:
“(4) (a) The Commissioners shall serve on an accountable person a notice in writing of the decision referred to in subsection (3).
(b) An accountable person aggrieved by such a decision of the Commissioners, notice of which is served on that person, may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within 30 days after the date of the notice of that decision.”.
Part 4
CONSEQUENTIAL AMENDMENTS TO VALUE-ADDED TAX CONSOLIDATION ACT 2010
(4) The Value-Added Tax Consolidation Act 2010 is amended—
(a) in section 2 by substituting the following for the definition of “Appeal Commissioners”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 51—
(i) by substituting the following for subsection (6):
“(6) A person aggrieved by a determination under subsection (1) made pursuant to an application by him or her may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination in accordance with subsection (5)(a).”,
and
(ii) in subsection (7) by substituting “under subsection (1) or (2), and who is aggrieved by that determination, may appeal that determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the publication of that determination in Iris Oifigiúil in accordance with subsection (5)(b).” for ”under subsection (1) or (2), may, on giving notice in writing to the Revenue Commissioners within the period of 21 days beginning on the date of the publication of the determination in Iris Oifigiúil, appeal to the Appeal Commissioners.”,
(c) in section 81(7) by substituting “may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.” for ”may, by giving notice in writing to the Revenue Commissioners within the period of 21 days after the notification of the decision, require the matter to be referred to the Appeal Commissioners.”,
(d) in section 109(2) by substituting “may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice referred to in subsection (1), the requirement to give security under that subsection.” for ”may, on giving notice to the Revenue Commissioners within the period of 21 days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners.”,
(e) by substituting the following for paragraph (a) of section 110(2):
“(a) a person who considers that he or she is not an accountable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice, for a determination on whether he or she is an accountable person;”,
(f) in section 111—
(i) by substituting the following for subsections (2) and (3):
“(2) Where a notice of assessment is served on a person under subsection (1), the following paragraphs shall apply:
(a) subject to paragraph (b), a person aggrieved by an assessment made on that person under subsection (1) may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment;
(b) where, in accordance with section 76 or 77, a person on whom a notice of assessment is served is required to furnish a return and remit the amount of tax payable to the Collector-General, no appeal lies against the assessment until such time as the person—
(i) furnishes the return in respect of each taxable period included in the period referred to in subsection (1), and
(ii) pays or has paid the amount of tax payable on the basis of that return;
(c) in default of an appeal, in accordance with paragraph (a), being made by a person on whom a notice of assessment has been served—
(i) the assessment shall be final and conclusive, and
(ii) the amount due shall be due and payable as if the tax were tax that the person referred to in paragraph (b) is liable to pay for the taxable period during which the period of 14 days after the date of the service of the notice of assessment expires;
and
(d) where an appeal is determined by agreement or otherwise, the amount due as determined in relation to the appeal shall be due and payable as if the tax were tax that the person referred to in paragraph (a) is liable to pay for the taxable period during which the appeal is so determined.”.
(3) Interest shall not be chargeable in accordance with section 114 from the date on which an assessment is made where—
(a) the amount that was paid in accordance with subsection (2)(b)(ii) is greater than 80 per cent of the amount found to be due on determination of the appeal, and
(b) the balance of the amount found to be due on determination of the appeal is paid within 30 days of such determination.”,
and
(ii) by inserting the following after subsection (3):
“(4) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.”, and
(g) in section 119—
(i) in subsection (1) by substituting “may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.” for ”may, on giving notice in writing to the Revenue Commissioners within 21 days after the notification, to the person so aggrieved of the determination, appeal to the Appeal Commissioners.”,
(ii) by substituting the following for subsection (2):
“(2) A person aggrieved by a decision of the Revenue Commissioners that the person is not an accountable person may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”, and
(iii) by deleting subsections (4), (5), (6) and (7).
Part 5
CONSEQUENTIAL AMENDMENTS TO FINANCE (LOCAL PROPERTY TAX) ACT 2012
5. The Finance (Local Property Tax) Act 2012 is amended—
(a) in section 2 by substituting the following for the definition of “Appeal Commissioners”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 26(4) by substituting “the decision to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that decision” for ”to the Appeal Commissioners against the decision and the appeal shall be heard as if it were an appeal against a Revenue assessment and Part 9 shall apply accordingly”,
(c) in section 34—
(i) in subsection (3) by substituting “the determination to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination” for ”to the Appeal Commissioners against that determination by giving written notice to the Revenue Commissioners within 14 days after the date on which the determination was notified to him or her”, and
(ii) by deleting subsection (4),
(d) in section 59—
(i) by substituting the following for subsection (1):
“(1) Subject to subsection (2), a person aggrieved by a Revenue assessment made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of assessment.”,
(ii) by substituting the following for subsection (3):
“(3) In default of an appeal, in accordance with subsection (1), being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.”,
and
(iii) by deleting subsection (5),
(e) by deleting Part 9,
(f) in section 135—
(i) in subsection (2) by substituting “, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination” for ”by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice”, and
(ii) by deleting subsection (3), and
(g) in section 142—
(i) by substituting the following for subsections (1) and (2):
“(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.”,
and
(ii) by inserting the following after subsection (2):
“(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).”.
Part 6
CONSEQUENTIAL AMENDMENTS TO CUSTOMS ACT 2015
6. The Customs Act 2015 is amended—
(a) in section 44 by substituting the following for the definition of “Appeal Commissioners”:
“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,
(b) in section 46(5) by substituting “section 949AJ of the Taxes Consolidation Act 1997” for “section 47”,
(c) by substituting the following for section 47:
“47. A person aggrieved by a determination of the Commissioners made under section 46 may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.”,
and
(d) in section 49(1) by deleting “or section 47”
.