36 Consequential amendments to Parts 8 to 18 of Act of 1997

(1) Part 8 of the Act of 1997 is amended—

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

“(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.”,

(b) in section 258—

(i) in subsection (8)(b) by substituting “Notwithstanding subsection (4)(e), on the determination” for “On the determination”,

(ii) by substituting the following for paragraph (a) of subsection (9):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (9):

“(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.

(b) Where, in accordance with this section, a relevant deposit taker is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the relevant deposit taker makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”,

and

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

“(1) In this section, “relevant person” means an individual, or his or her spouse or civil partner, who—

(a) at some stage during the relevant year, was of the age of 65 years or over, or

(b) throughout the relevant year, or from some time during the relevant year, as the case may be, was or became permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself.”.

(2) Part 9 of the Act of 1997 is amended—

(a) in section 291A—

(i) in subsection (8)(a) by substituting “An authorised officer” for “The Revenue Commissioners or an authorised officer”, and

(ii) by substituting the following for paragraph (b) of subsection (8):

“(b) Before disclosing information to any expert under paragraph (a), an authorised officer shall give the company a notice in writing of—

(i) the officer’s intention to disclose information to an expert,

(ii) the information that the officer intends to disclose, and

(iii) the identity of the expert whom the officer intends to consult,

and shall allow the company a period of 30 days after the date of the notice to show to his or her satisfaction that disclosure of such information to that expert could prejudice the company’s trade.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the authorised officer that disclosure could prejudice the company’s trade, the officer may disclose the information on the expiry of a further period of 30 days after giving notice in writing of his or her decision to disclose the information.

(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.”,

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

“(2) A claim for an allowance under subsection (1) shall be made to and determined by the inspector.

(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.”,

and

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

“(1) (a) Where, in relation to an apportionment to be made under this Part—

(i) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more persons, and

(ii) it is not possible for a person making the apportionment and the relevant inspector to agree on the apportionment,

the inspector shall determine the apportionment and give notice in writing of the determination to each person affected by that apportionment.

(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.”.

(3) Part 10 of the Act of 1997 is amended—

(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”,

(b) by deleting section 372AT, and

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

(4) Part 12 of the Act of 1997 is amended—

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

“(6) A claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than 2 years after the end of the year of assessment and shall be determined by the inspector.

(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.”,

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

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

(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.”,

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

“(13) (a) Where, in relation to an apportionment to be made under subsection (12)—

(i) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more companies, and

(ii) it is not possible for a company making the apportionment and the relevant inspector to agree on the apportionment,

the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.

(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.”,

(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):

“(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.”.

(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”.

(6) Part 15 of the Act of 1997 is amended—

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

“(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.”,

and

(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”.

(7) Part 18 of the Act of 1997 is amended—

(a) in section 529G(4)—

(i) by substituting the following for paragraph (a):

“(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.”,

and

(ii) by deleting paragraph (c),

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

“(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.”,

(c) in section 530I—

(i) by substituting the following for paragraph (a) of subsection (3):

“(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.”,

and

(ii) by deleting paragraph (b) of subsection (3),

and

(d) in section 530N—

(i) by substituting the following for paragraph (a) of subsection (5):

“(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.”,

(ii) by deleting paragraph (c) of subsection (5), and

(iii) in subsection (7)(b) by substituting “the Appeal Commissioners shall make their determination” for “a hearing of the Appeal Commissioners shall be”.