Finance (Tax Appeals) Act 2015
Number 59 of 2015
FINANCE (TAX APPEALS) ACT 2015
An Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters.
[25th December, 2015]
Be it enacted by the Oireachtas as follows:
PART 1
PRELIMINARY AND GENERAL
1 Short title and commencement
(1) This Act may be cited as the Finance (Tax Appeals) Act 2015.
(2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.