Finance (Tax Appeals) Act 2015
Acts of the Oireachtas
Source: Acts of the Oireachtas

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paragraphs: (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.
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paragraphs: In this Act—
“Act of 1997” means the Taxes Consolidation Act 1997 ;
“Appeal Commissioner” or “Commissioner” means, unless the context otherwise requires, a member of the Commission;
“Commission” shall be read in accordance with section 3 (1);
“establishment day” shall be read in accordance with section 3 (2);
“Minister” means the Minister for Finance;
“Taxation Acts” means—
(a) the Tax Acts (within the meaning of section 1 of the Act of 1997),
(b) the Capital Gains Tax Acts (within the meaning of section 1 of the Act of 1997),
(c) Parts 18A to 18D of the Act of 1997,
(d) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act,
(e) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,
(f) the Value-Added Tax Consolidation Act 2010 , and the enactments amending or extending that Act,
(g) the statutes relating to the duties of excise and to the management of those duties,
(h) the Customs Act 2015 , and the enactments amending or extending that Act,
(i) the Finance (Local Property Tax) Act 2012 , and the enactments amending or extending that Act,
and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax (including in respect of stamp duties and of duties relating to customs and excise).
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paragraphs: (1) There shall stand established, on the establishment day, a body to be known as An CoimisiÃºn um Achomhairc ChÃ¡nach or, in the English language, the Tax Appeals Commission, and which in this Act is referred to as the Commission.
(2) The Minister shall by order appoint a day to be the establishment day (in this Act referred to as the “establishment day”) for the purposes of this Act.
(3) The Commission shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name.
(4) The seal of the Commission shall be authenticated by the signatures of both a member of the Commission, and a member of the staff of the Commission authorised by the Commissioners to act in that behalf.
(5) Judicial notice shall be taken of the seal of the Commission and any document purporting to be an instrument made by, and to be sealed with the seal of, the Commission shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof.
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paragraphs: (1) The Commission shall consist of such and so many members as the Minister determines and appoints under section 8 ; each member of the Commission shall be known as an “Appeal Commissioner” and, in this Act, is referred to as a “Commissioner”.
(2) A temporary Commissioner appointed under section 9 shall not be regarded as a member of the Commission, but this is without prejudice to the provisions of that section.
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paragraphs: (1) Without prejudice to the general law in respect of bodies corporate performing, through natural persons, functions and to subsection (2) —
(a) the Commission’s functions in relation to adjudicating on, hearing, determining and disposing of appeals under this Act (or the Act of 1997), and the doing of all other things in that behalf, are performable through the Commissioners, and
(b) the provision made in respect of those matters by this Act (or the Act of 1997) is, accordingly, expressed by reference to the Commissioners and not the Commission.
(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6 (2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.
(3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise.
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paragraphs: (1) The Commissioners may perform such functions as are assigned to them by this Act and by the Taxation Acts.
(2) Without prejudice to the generality of subsection (1), the Commissioners shall perform the following functions in relation to the Taxation Acts—
(a) deciding whether or not to accept an appeal,
(b) deciding whether to declare, under section 949N(3) (inserted by section 34 ) of the Act of 1997, that a refusal to accept an appeal is final,
(c) deciding on the appropriate procedure to be adopted in relation to an adjudication of an appeal,
(d) giving directions to the parties to an appeal,
(e) fixing dates, times and places for the hearing of appeals,
(f) hearing an appeal where the Commissioners have decided that a hearing is the appropriate method of adjudicating on the appeal,
(g) determining appeals,
(h) providing written determinations,
(i) publishing determinations,
(j) stating and signing cases stated for the opinion of the High Court,
(k) establishing and maintaining efficient and effective systems and procedures so as to secure the processing, adjudication and determination of appeals in a timely and effective manner, and
(l) doing all such other things as they consider conducive to the resolution of disputes between appellants and the Revenue Commissioners and the establishment of the correct liability to tax of appellants.
(3) References in subsection (2) to accepting an appeal shall be read in accordance with Chapter 2 of Part 40A (inserted by section 34 ) of the Act of 1997.
(4) The Commissioners shall perform their functions in a manner that has regard to the need for proceedings before the Commissioners—
(a) to be accessible and fair, and
(b) to be conducted as expeditiously as possible.
(5) The Commissioners may adopt rules of procedure with respect to any of their functions and shall publish any rules so adopted.
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paragraphs: (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners.
(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6 (5), be done by any one of the Commissioners.
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paragraphs: (1) In this section “Act of 2004” means the Public Service Management (Recruitment and Appointments) Act 2004 .
(2) Subject to subsections (6) and (7), a Commissioner shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (3).
(3) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as a Commissioner in accordance with the relevant provisions of the Act of 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment.
(4) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as a Commissioner; the Public Appointments Service, in performing its functions under subsection (3), shall satisfy itself that those requirements are complied with by a candidate.
(5) Without prejudice to the generality of subsection (4), the requirements that may be specified by the Minister under that subsection include—
(a) the minimum period of practical experience, or type of practical experience, required of a candidate,
(b) the academic or professional qualifications to be possessed by a candidate, and
(c) subject to the Employment Equality Act 1998 , the health and age of a candidate.
(6) Notwithstanding subsection (2), the Minister may appoint as a Commissioner a person who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.
(7) Notwithstanding subsection (2), in the following circumstances, that is—
(a) a person has, in accordance with subsection (2), already beenappointed as a Commissioner, and
(b) that person’s first term of office as Commissioner expires by passage of time,
then that person may be reappointed as a Commissioner by the Minister for a second term as provided for under section 13 (3).
(8) A person shall not be appointed as a Commissioner for more than 2 consecutive terms of office.
(9) If the circumstances specified in paragraphs (a) and (b) of subsection (7) apply in relation to a person but the person is not reappointed as a Commissioner under section 13 (3), the Minister shall lay a statement before DÃ¡il Ãireann giving the reason for not so reappointing the person.
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paragraphs: (1) Subject to subsection (3), the Minister may from time to time appoint a judge of the Circuit Court (in this Act referred to as a “temporary Commissioner”) to perform a function of a Commissioner where the Commissioners are precluded from performing the function in accordance with section 11 (recusal).
(2) The Minister may from time to time appoint a person on a temporary basis (in this Act also referred to as a “temporary Commissioner”) to perform a function of a Commissioner where, in the opinion of the Minister, circumstances (apart from those mentioned in subsection (1)) require such an appointment to be made.
(3) The appointment of a judge of the Circuit Court as a temporary Commissioner shall not be made without the approval of the President of the Circuit Court.
(4) A person shall be appointed as a temporary Commissioner upon such terms and conditions as the Minister determines to be appropriate and specifies in the appointment.
(5) Without prejudice to the generality of subsection (4), an appointment under this section shall specify—
(a) the period for which the appointment is to remain in force, and
(b) the function or functions to be performed by the person appointed as a temporary Commissioner.
(6) The following provisions of this Act shall not apply to a temporary Commissioner, namely —
(a) section 8 ,
(b) section 12 , but this exclusion applies only to a temporary Commissioner appointed under subsection (1),
(c) sections 13 and 14, and
(d) section 15 (2) to (6).
(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4 (2),to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—
(a) this Act, other than those disapplied by subsection (6), or
(b) the Taxation Acts,
as are relevant to the performance of that function, to—
(i) a Commissioner, or
(ii) a member of the Commission,
shall be read as including references to a temporary Commissioner.
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paragraphs: Subject to this Act, the Commission and its members shall be independent in the performance of their functions.
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paragraphs: Where a Commissioner is interested in the Commissioner’s own right or in the right of any other person in any matter under appeal to the extent that the Commissioner considers that he or she will be unable to act impartially in the adjudication and determination of the matter, the Commissioner shall not take any part in that adjudication and determination.
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paragraphs: (1) Every person who is appointed as a Commissioner shall, before the first occasion of performance by the person of his or her functions as Commissioner, make and subscribe the declaration set out in Schedule 1 .
(2) For the avoidance of doubt,subsection (1) shall not apply in a case where a Commissioner is reappointed in accordance with section 13 (3).
(3) The declaration referred to in subsection (1) shall be made before a Peace Commissioner.
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paragraphs: (1) The appointment of a person as a Commissioner shall be on a full-time basis.
(2) A person shall be appointed as a Commissioner for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.
(3) If the circumstances specified in section 8 (7)(a) and (b) apply to a person, then that person may be reappointed as a Commissioner by the Minister for a second term.
(4) The period of that second term shall be such as the Minister determines and specifies in the reappointment but shall not exceed 7 years.
(5) In addition to the limit provided by subsection (2) or (4) concerning the period of a Commissioner’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15 (1) (Commissioner must retire at retirement age) being complied with.
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paragraphs: (1) Subject to subsections (2) and (4), the appointment of a person as a Commissioner shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines.
(2) There shall be paid to each Commissioner such remuneration as the Minister for Public Expenditure and Reform may from time to time determine.
(3) A Commissioner shall not hold any other office or employment in respect of which emoluments are payable or carry on any trade, business or profession.
(4) In relation to a person to whom subsection (5) applies, the terms and conditions of his or her appointment as a Commissioner shall, notwithstanding subsections (1) and (2), not be different from those to which the office of Appeal Commissioner referred to in subsection (5) was, immediately before the establishment day, subject.
(5) This subsection applies to a person appointed as a Commissioner who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.
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paragraphs: (1) A Commissioner shall retire on attaining retirement age.
(2) Subject to subsection (3), the Minister shall, with the consent of the Minister for Public Expenditure and Reform, make and carry out, in accordance with its terms, a scheme or schemes for the granting of pensions, gratuities or other allowances on retirement or death to or in respect of persons who have held the office of Commissioner.
(3) A scheme made under this section shall not provide for the granting of pensions, gratuities or other allowances to or in respect of a person referred to in subsection (2) where the Single Public Service Pension Scheme applies to that person by virtue of Chapter 2 of Part 2 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 .
(4) The Minister may, with the consent of the Minister for Public Expenditure and Reform, at any time make and carry out, in accordance with its terms, a scheme or schemes amending or revoking a scheme under this section.
(5) A scheme under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House sits after the scheme is laid before it, the scheme shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(6) In this section “retirement age” means the age specified in section 13 (2) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 or such later age as the Minister for Public Expenditure and Reform may, by order, determine under that Act.
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paragraphs: (1) A Commissioner may resign by written notice to the Minister stating his or her intention to do so.
(2) Such a resignation shall take effect from a date that is not less than 3 months after the date of the notice referred to in subsection (1) unless the Minister approves its taking effect on an earlier date.
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paragraphs: (1) The Minister may for stated reasons at any time remove a Commissioner from office for misbehaviour.
(2) Without prejudice to subsection (1), the Minister may at any time remove a Commissioner from office where the Minister considers that—
(a) the Commissioner has become incapable through ill health of effectively performing his or her functions as a Commissioner,
(b) the Commissioner’s removal is necessary or expedient for the effective performance by the Commission of its functions, or
(c) a conflict of interest (with regard to the performance by the Commission of its functions) arises on the part of the Commissioner of such significance that the Commissioner should cease to hold office.
(3) Where the Minister removes a Commissioner from office he or she shall lay a statement before DÃ¡il Ãireann giving the reason for the removal.
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paragraphs: (1) A Commissioner shall cease to hold office on—
(a) being adjudicated bankrupt,
(b) making a composition or arrangement with creditors,
(c) being convicted, on indictment, of an offence, or
(d) ceasing to be ordinarily resident in the State.
(2) Where a Commissioner—
(a) is nominated as a member of Seanad Ãireann,
(b) is nominated to stand as a candidate for election as a member of either House of the Oireachtas or to the European Parliament,
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paragraphs: There shall be paid to the Commission out of moneys provided by the Oireachtas such allowances for expenses as the Minister for Public Expenditure and Reform may from time to time determine.
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paragraphs: (1) There shall be employed in the office of the Commission so many officers and servants as the Minister shall from time to time determine after consultation with the Minister for Public Expenditure and Reform.
(2) Members of the staff of the Commission shall be civil servants within the meaning of the Civil Service Regulation Act 1956 .
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paragraphs: (1) The Commissioners shall, on or before 31 March in each year after the year in which this section comes into operation—
(a) prepare a report in relation to the performance of their functions in the preceding year, and
(b) submit the report to the Minister.
(2) The Minister shall cause copies of the report referred to in subsection (1) to be laid before each House of the Oireachtas, and, as soon as practicable after that is done, the Commissioners shall publish the report on the internet.
(3) The reference in subsection (1)(a) to the preceding year shall, in the case of the first report to be prepared under this section, be read as a reference to the period commencing on the establishment day and ending on 31 December 2015.
(4) Where the inclusion of the following information is required—
(a) by the Minister, which requirement the Minister (by virtue of this paragraph) has power to make, or
(b) by virtue of any enactment apart from this subsection,
the report referred to in subsection (1) shall include such information of a statistical nature in relation to—
(i) the notification of appeals,
(ii) refusals to accept (within the meaning of Chapter 2 of Part 40A, inserted by section 34 , of the Act of 1997) appeals, and
(iii) the adjudication on, and the hearing and determination of, appeals,
as is specified in the requirement of the Minister or the enactment concerned.
(5) The Commissioners may, from time to time, prepare and submit to the Minister such other reports in relation to their activities as they consider appropriate.
(6) The Minister may require the Commissioners, by direction in writing, to prepare and submit to him or her a report in relation to any particular matter relating to the activities of the Commissioners as the Minister considers appropriate.
(7) The Commissioners shall comply with a direction under subsection (6).
(8) This section shall not operate to require the Commissioners to include information in the report referred to in subsection (1) or (6) that, in their opinion, would prejudice the performance by the Commissioners of their functions.
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paragraphs: (1) For the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal to the Revenue Commissioners or the Appeal Commissioners, as the case may be, in accordance with the relevant provision of the Taxation Acts.
(2) For the avoidance of doubt, for the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal in the circumstances specified in section 933(7) of the Act of 1997.
(3) In this Part—
“commencement date” means the date on which section 34 (which inserts Part 40A in the Act of 1997) comes into operation;
“existing appeal” shall be read in accordance with section 24 ;
“Part 40” means Part 40 of the Act of 1997;
“Part 40A” means Part 40A of the Act of 1997.
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paragraphs: Part 40 shall not apply to an appeal made on or after the commencement date.
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paragraphs: The extent of the application of the provisions of Part 40 and Part 40A, respectively, to an appeal made before the commencement date (in this Part referred to as an “existing appeal”) is provided for in sections 25 to 31 .
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paragraphs: (1) In this section references to section 933 are references to section 933 of the Act of 1997.
(2) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the following is the case—
(a) the person has not appealed against the refusal in accordance with section 933(1)(c), and
(b) the period specified in that provision for the person’s doing so has not expired on or before the commencement date,
then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal.
(3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal.
(4) Where either—
(a) an application by a person under subsection (1)(a) of section 933 has not been refused under subsection (1)(b) of that section, or
(b) such an application is allowed by the Appeal Commissioners either pursuant to subsection (1)(d)(ii) of section 933 or following a hearing referred to in subsection (1)(d)(iii) of that section,
then, for the purposes of the application of section 27 (2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act.
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paragraphs: (1) In this section references to section 933 are references to section 933 of the Act of 1997.
(2) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the following is the case—
(a) the person has not appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, and
(b) the period specified in the appropriate provision for the person’s doing so has not expired on or before the commencement date,
then section 933(7)(c) or (f), as appropriate, shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with the appropriate provision, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal.
(3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal.
(4) Where, before the commencement date, either—
(a) an application by a person under subsection (7)(a) or (d) of section 933 has not been refused under subsection (7)(b) or (e), as the case may be, of that section, or
(b) such an application is allowed by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate,
then, for the purposes of the application of section 27 (2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act.
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paragraphs: (1) In this section “steps” includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25 (2) and (3).
(2) Without prejudice to subsections (3) to (5), if, before the commencement date, one or more steps under Part 40 in relation to an existing appeal remain to be taken, then on and from the commencement date—
(a) no such steps shall be taken under Part 40, and
(b) the steps under Part 40A analogous to those steps shall be taken,
and the provisions of Part 40A relevant to the taking of those steps shall apply accordingly.
(3) Notwithstanding subsection (2), Chapters 1 and 3 of Part 40A shall apply to an existing appeal.
(4) Notwithstanding subsection (2), where, in relation to an existing appeal—
(a) a hearing has commenced but is not completed before the commencement date,
(b) a hearing has been completed but the Appeal Commissioners have not made a determination before that date, or
(c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date,
sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal.
(5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal.
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paragraphs: Where, in relation to an existing appeal—
(a) a hearing has commenced but is not completed before the commencement date, or
(b) a hearing has been completed but a determination has not been made before that date,
by the one or more Appeal Commissioners who presided over the hearing (and the omission to complete or do the foregoing thing is due to those Appeal Commissioners having vacated, in whatever circumstances, office), the appeal shall, as one or more other Appeal Commissioners decide, either—
(i) be reheard by the latter Appeal Commissioners as if the first hearing had not taken place, or
(ii) instead of being reheard, be adjudicated on and determined, subject to subsection (3) of that section, in accordance with section 949U of the Act of 1997,
and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly.
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paragraphs: (1) With respect to the provisions made by this section and section 30 —
(a) those provisions supplement section 27 (2), and
(b) so far as those provisions provide for the taking of steps after the commencement date, those provisions shall be read as providing for those steps to be taken under Part 40A (or under that Part in conjunction with the additional provision made by those provisions),
and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly.
(2) If—
(a) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination of the Appeal Commissioners remain to be taken before the commencement date, and
(b) the one or more Appeal Commissioners who heard the appeal have vacated, in whatever circumstances, office,
the vacation of office by those Appeal Commissioners shall not prevent the application of section 27(2) to the taking of such steps, which steps may be taken after the commencement date by one or more other Appeal Commissioners.
(3) Subsection (4) applies if the circumstances referred to in subsection (2)(a) apply in the particular case, irrespective of whether the circumstances referred to in subsection (2)(b) also apply in the particular case (and if the circumstances referred to in both of those paragraphs so apply subsection (4) applies notwithstanding that subsection (2) provides for certain steps to be taken by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal referred to in that subsection).
(4) Where this subsection applies, the Appeal Commissioners shall serve a notice on each of the parties to the appeal, the subject of the proposed case stated, requesting the party to state to the Appeal Commissioners, within a period specified in the notice, whether the party wishes—
(a) the Appeal Commissioners to rehear the appeal, or
(b) the completion and signing of the case stated to be proceeded with.
(5) Where both of the parties state to the Appeal Commissioners, within the period specified in the notice concerned under subsection (4) —
(a) that they wish the appeal to be reheard by the Appeal Commissioners, the appeal shall be reheard by the Commissioners, or
(b) that they wish the completion and signing of the case stated to be proceeded with—
(i) subject to subparagraph (ii), the Commissioners shall complete the case stated and sign it, or
(ii) if section 30 applies, the Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section.
(6) Subject to subsection (7), if the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), the Appeal Commissioners shall complete the case stated and sign it.
(7) If—
(a) the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), and
(b) section 30 applies,
the Appeal Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section.
(8) Subsection (9) applies to a case stated sent to the High Court in circumstances in which, by virtue of this section (or this section and section 30), a case stated may be completed and signed by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal, the subject of the case stated, and the reference in subsection (9) to the relevant circumstances is a reference to both—
(a) the fact of the second-mentioned Commissioners in this subsection having vacated, in whatever circumstances, office, and
(b) the fact of the case stated having been completed and signed by the first-mentioned Commissioners in this subsection.
(9) If, on or after the sending to it of a case stated to which this subsection applies, the High Court is of the opinion that having regard to—
(a) the particular issues arising in the case stated, or
(b) the likelihood of there being exercised by it the powers under section 949AR(1)(b) or (2) of the Act of 1997 in relation to the case stated,
the proceeding by it to deal, or further deal, with the case stated would not, by reason of the relevant circumstances, be consistent with the due administration of justice, it shall decline to deal, or further deal, with the case stated and may make an order directing that the appeal, the subject of the case stated, be reheard by the Appeal Commissioners or such other order as it deems just.
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paragraphs: (1) In this section “appeal” means the appeal the subject of the determination referred to in section 29 (2)(a).
(2) If, before the commencement date—
(a) the one or more Appeal Commissioners who heard the appeal had recourse to the practice of permitting the parties to the appeal to agree the terms of a draft of the case stated (with a view to the parties submitting such terms, as so agreed, to the Appeal Commissioners), and
(b) such terms have not been agreed between the parties and submitted to the Appeal Commissioners,
then, subject to subsection (3), as soon as practicable after the commencement date the Appeal Commissioners shall serve a notice on each of the parties requesting them, within a period specified in the notice, to endeavour to agree the terms of a draft of the case stated and submit such terms, as so agreed, to the Appeal Commissioners and that notice shall contain a statement that, if the parties do not agree the terms of such a draft, and submit them to the Appeal Commissioners, within the foregoing period, the Appeal Commissioners shall take the action referred to in subsection (4).
(3) A notice under subsection (2) —
(a) shall not be served before the service of a notice under section 29 (4) in relation to the appeal, and
(b) shall not, in any event, be served if the service of a notice under section 29 (4) in relation to the appeal has resulted in a statement that falls within section 29 (5)(a).
(4) If the terms of a draft of the case stated, as agreed between the parties, are not submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), the Appeal Commissioners shall, as soon as practicable, complete the case stated and sign it.
(5) If—
(a) the terms of a draft of the case stated, as agreed between the parties, are submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), or
(b) before the service of such a notice on them, the terms of a draft of the case stated, as agreed between the parties, have been submitted to the Appeal Commissioners,
the Appeal Commissioners shall, using the whole or part of those terms as they determine for the following purpose (or the whole or part of them with such modifications as they determine and make to them for the following purpose), complete the case stated and sign it.
num: 31
paragraphs: (1) Where, before the commencement date, following the completion of steps under section 933(1) or (7) of the Act of 1997 in relation to an existing appeal it fell to the Revenue Commissioners to transmit the appeal to the Appeal Commissioners but such transmission has not been done before that date, the Revenue Commissioners shall, subject to subsections (2) and (6), transmit the appeal to the Appeal Commissioners as soon as practicable after that date.
(2) Before transmitting the appeal to the Appeal Commissioners, the Revenue Commissioners shall notify the appellant of the requirement imposed on the Revenue Commissioners under subsection (1) in that behalf, and such notification shall request the appellant to indicate to the Revenue Commissioners whether he or she wishes—
(a) to settle the appeal by agreement in accordance with section 949V of the Act of 1997 as if a notice of appeal had been given to the Appeal Commissioners, or
(b) to have the appeal transmitted to the Appeal Commissioners,
and the Revenue Commissioners may, in such a notification, specify the period within which the appellant must indicate to them the person’s wishes as to the matters referred to in paragraphs (a) and (b).
(3) At any time after the commencement date (and at that time the Revenue Commissioners have not complied with subsection (2) in relation to the appeal concerned), the appellant concerned may apply to the Appeal Commissioners for a direction requiring the Revenue Commissioners to transmit the appeal to the Appeal Commissioners and the Appeal Commissioners having considered the application may give such a direction accordingly.
(4) If, for whatever reason, the Revenue Commissioners are unable to effect the notification of an appellant required under subsection (2), they shall, subject to subsection (6), transmit the appeal to the Appeal Commissioners.
(5) Where, following notification of the appellant under subsection (2), the wishes of the appellant indicated to the Revenue Commissioners in accordance with that subsection are those referred to in paragraph (a) of that subsection, but the appeal is not settled by agreement as mentioned in that paragraph, the Revenue Commissioners shall transmit the appeal to the Appeal Commissioners.
(6) Notwithstanding subsections (1) and (4), the Revenue Commissioners shall not be required to transmit an appeal to the Appeal Commissioners if the Revenue Commissioners, having reviewed the matter being appealed, form the view that the action, decision or determination that gave rise to the appeal should not be upheld, and where such a view is formed by them—
(a) that view shall be reduced to writing, and
(b) all steps as are appropriate in consequence of the formation of that view shall be taken by them.
num: 32
paragraphs: Each record held by the Appeal Commissioners appointed in accordance with section 850 of the Act of 1997, being a record held by them immediately before the establishment day, shall, and on and from that day, be taken to be held by the Commission.
num: 33
paragraphs: References to Appeal Commissioners (however expressed) in any Act passed before the establishment day, or in any instrument made before that day under an Act, shall be read as references to Appeal Commissioners appointed under this Act, unless the context otherwise requires.
num: 34
paragraphs: The Act of 1997 is amended by inserting the following Part after Part 40—
“Part 40A
Appeals to Appeals Commissioners
Chapter 1
Interpretation and General
Interpretation
949A. In this Part—
‘Acts’ means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) Parts 18A to 18D,
(d) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act,
(e) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act,
(f) the Value-Added Tax Consolidation Act 2010 , and the enactments amending or extending that Act,
(g) the statutes relating to the duties of excise and to the management of those duties,
(h) the Customs Act 2015 and the enactments amending or extending that Act,
(i) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,
and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax;
‘appealable matter’ means any matter in respect of which an appeal is authorised by the Acts;
‘Appeal Commissioner’ has the same meaning as it has in the Finance (Tax Appeals) Act 2015;
‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1);
‘determination’ means a decision made by the Appeal Commissioners, following the completion of their adjudication of a matter under appeal, in disposing of the appeal;
‘late appeal’ means an appeal that is made after the end of the period specified by the Acts for the making of the appeal;
‘party’ means either the appellant in the appeal or the Revenue Commissioners;
‘proceedings’ includes—
(a) all of the proceedings involved in the conduct of an appeal from the making of the appeal, and
(b) if the following step occurs, the sending of a completed and signed case stated to the party requesting the case stated;
‘Revenue officer’ means an officer of the Revenue Commissioners;
‘statement of case’ shall be construed in accordance with section 949Q(1);
‘tax’ means any income tax, corporation tax, capital gains tax, value added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge that is placed under the care and management of the Revenue Commissioners.
Delegation of acts and functions of the Revenue Commissioners
949B. Any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners may be done or performed by any one or more of their officers acting under their authority.
Electronic means
949C. (1) Where such is provided for in accordance with subsection (3) —
(a) any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners or by the Appeal Commissioners may be done or performed through electronic means, and
(b) any act that this Part requires a person to perform (or that the Revenue Commissioners or the Appeal Commissioners may, under this Part, require, a person to perform) may be performed through electronic means.
(2) Any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under this Part may be sent by post or, where such is provided for in accordance with subsection (3), by electronic means.
(3) The Revenue Commissioners and the Appeal Commissioners may each, in their discretion, put arrangements in place for, or approve, the use of electronic means for any purpose of this section.
(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 .
Persons acting under authority
949D. (1) An appellant who wishes another person (in this section referred to as the ‘agent concerned’) to act under the appellant’s authority in relation to an appeal shall notify the Appeal Commissioners in writing accordingly and, for this purpose, shall provide the name and address of the agent concerned and any other information that the Appeal Commissioners may require.
(2) The authority referred to in subsection (1) of the agent concerned may be revoked by the appellant; where that authority is revoked by the appellant or it otherwise ceases to have effect, the appellant shall, in writing, notify the Appeal Commissioners of that fact forthwith.
(3) Unless and until the foregoing revocation or cesser of effect is notified in writing to the Appeal Commissioners, the Appeal Commissioners may treat any act that is required, or permitted to be performed, by the appellant under this Part as so performed by the appellant, if the act has been performed by the agent concerned.
Directions
949E. (1) The Appeal Commissioners may, on their own initiative or on the application of a party, give a direction at any time to a party in relation to the conduct or disposal of an appeal, including a direction amending an earlier direction or suspending or setting aside its operation.
(2) Without prejudice to the generality of subsection (1), the matters in relation to which the Appeal Commissioners may give a direction include—
num: 35
paragraphs: (1) Part 1 of the Act of 1997 is amended—
(a) in section 2(1) —
(i) 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;”,
(ii) by deleting the definition “Clerk to the Appeal Commissioners”, and
(iii) in paragraph (b) of the definition of “inspector” by substituting “and the making of determinations” for “, the making of determinations and dealing with notices of appeal against assessments and determinations”,
and
(b) in section 5 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;”.
(2) Part 2 of the Act of 1997 is amended by substituting the following for subsections (8) and (9) of section 29:
“(8) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile or ordinary residence of that person arising under the Capital Gains Tax Acts may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.
(3) Part 3 of the Act of 1997 is amended by substituting the following for subsections (3) and (4) of section 35:
“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.
(4) Part 4 of the Act of 1997 is amended—
(a) in section 63 by substituting the following for subsections (3) and (4):
“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,
(b) in section 71 by substituting the following for subsections (5) and (6):
“(5) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile of that person arising under subsection (2) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,
(c) in section 73(3)(a)(ii) by inserting “in determining an appeal against an assessment” after “the Appeal Commissioners”,
(d) in section 85(4)(c) by substituting “in determining an appeal against an assessment made on the basis of the apportionment; but, during the adjudication of any such appeal” for “or by the Circuit Court on the hearing or the rehearing of an appeal against an assessment made on the basis of the apportionment; but, on the hearing or the rehearing of any such appeal”,
(e) by inserting the following after section 100:
“Appeals against determinations under sections 98 to 100
100A. (1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—
(a) send a notice in writing to that other person, as well as to the first-mentioned person, of the determination he or she proposes to make, and
(b) allow each person to whom the notice is sent to deliver, in writing, to the inspector, within the period of 30 days after the date of the notice, an objection to the proposed determination stating the reason for the objection.
(2) An inspector may, by notice in writing given to the person, require any person to give to the inspector, within 21 days after the date of the notice or such longer period as the inspector may allow, such information as appears to the inspector to be required for the purposes of the inspector’s deciding whether to give a notice under subsection (1).
(3) On the expiry of the period referred to in paragraph (b) of subsection (1), the inspector, having considered the objections, if any, that have been received on foot of the notice under that subsection, may make whatever determination he or she considers appropriate and shall send the determination to any person whom he or she considers may be affected by it.
(4) A person to whom the determination referred to in subsection (3) has not been sent, being a person whose liability to tax may be affected by the determination, may request the inspector to provide to him or her a copy of the determination.
(5) A person aggrieved by the determination referred to in subsection (3) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the determination.
(6) Where the foregoing determination has been appealed by another person, subsections (4) and (5) shall not operate to prevent a person to whom the determination has not been sent from applying to the Appeal Commissioners for a direction under section 949F making the person a party to the appeal concerned.
(7) Where an appeal against the determination referred to in subsection (3) is determined by the Appeal Commissioners, each person—
(a) to whom the determination was sent, or
(b) who was made a party to the appeal,
shall be bound by the Appeal Commissioners’ determination, and their successors in title shall also be so bound.
(8) A notice under subsection (1) may, notwithstanding any obligation on the inspector as to confidentiality or the disclosure of information imposed by any enactment or otherwise, include a statement of the grounds on which the inspector proposes to make the determination.”,
and
(f) in section 111—
(i) in subsection (2) by substituting “is made” for all the words beginning with “is made” down to and including the last word in that subsection, and
(ii) by inserting the following after subsection (2):
“(3) A lessor aggrieved by an inspector’s decision in relation to a claim by that lessor under this section 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 5 of the Act of 1997 is amended in section 121—
(a) in subsection (6)(d) by substituting “in determining an appeal” for “or the Circuit Court on the hearing or the rehearing of an appeal”,
(b) by substituting the following for subparagraph (i) of subsection (7)(e):
“(i) An employer aggrieved by a decision of the inspector that a car has not been included in a car pool for the use of the employees of one or more employers may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”,
(c) by deleting subparagraph (ii) of subsection (7)(e), and
(d) in subsection (7)(e)(iii) by deleting “or the Circuit Court, as the case may be,”.
(6) Part 6 of the Act of 1997 is amended—
(a) in section 141 by substituting the following for subparagraph (ii) of subsection (5)(d):
“(ii) A recipient aggrieved by a determination of the Revenue Commissioners made under subparagraph (i) in respect of that recipient 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 the determination.”,
and
(b) in section 172K—
(i) by substituting the following for paragraph (a) of subsection (6):
“(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 dividend withholding tax.”,
and
(ii) by inserting the following after subsection (8):
“(9) (a) Subject to paragraph (b), an accountable person 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, an accountable person is required to make a return and account for dividend withholding tax to the Collector-General, no appeal lies against an assessment until such time as the accountable person makes the return and pays or has paid the amount of the dividend withholding tax payable on the basis of that return.”.
(7) Part 7 of the Act of 1997 is amended—
(a) in section 189A(1) in the definition of “qualifying trust”—
(i) by deleting “in respect of which it is shown to the satisfaction of the inspector or, on appeal, to the Appeal Commissioners, that”,
(ii) in paragraphs (a) and (b) by substituting “that” for “the trust” where it first appears, and
(iii) in paragraph (c) by substituting “where no trustee” for “none of the trustees”,
(b) in section 195—
(i) in subsection (6)(b)(ii) by substituting “appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the end of the relevant period” for “, by notice in writing given to the Revenue Commissioners within 30 days after the end of the relevant period, appeal to the Appeal Commissioners”,
(ii) by deleting subsection (7),
(iii) by deleting subsection (8)(b),
(iv) by deleting subsection (9), and
(v) by substituting the following for subparagraph (ii) of subsection (13)(b):
“(ii) a determination by the High Court under section 949AR.”,
(c) in section 211 by substituting the following for subsection (4):
“(4) A friendly society aggrieved by a determination of the Revenue Commissioners under this section in relation to the society 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.”,
(d) in section 231(1)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”,
(e) in section 233(2)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”, and
(f) in section 235—
(i) in subsection (2) by substituting “that is income” for “as is shown to the satisfaction of the Revenue Commissioners to be income”, and
(ii) by substituting the following for subsection (4):
“(4) A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice.”.
num: 36
paragraphs: (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”.
num: 37
paragraphs: (1) Part 18A of the Act of 1997 is amended by deleting subsection (1) of section 531M.
(2) Part 18C of the Act of 1997 is amended by deleting subsection (1) of section 531AJ.
(3) Part 18D of the Act of 1997 is amended by deleting paragraph (c) of section 531AAA.
(4) Part 19 of the Act of 1997 is amended—
(a) in section 544—
(i) in subsection (5) by substituting “be just and reasonable” for “be such method as appears to the inspector or on appeal to the Appeal Commissioners to be just and reasonable”, and
(ii) in subsection (7) by substituting “any determination on an appeal” for “any decision on an appeal”,
and
(b) in section 604—
(i) in subsection (7) by inserting “against an assessment” after “on an appeal”,
(ii) in subsection (8)(a) by substituting “the period” for “that period if it is later”,
(iii) by substituting the following for paragraph (b) of subsection (8):
“(b) failing such agreement, the question shall be determined by the inspector as respects either the whole or specified parts of the period of ownership in question.”,
(iv) by deleting all the words in subsection (8) that follow paragraph (b) of it (the subject of the immediately preceding amendment), and
(v) by inserting the following after subsection (8):
“(8A) The inspector shall give notice of a determination under subsection (8)(b) to the individual who, if aggrieved by the determination, may appeal it to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”.
(5) Part 20 of the Act of 1997 is amended in section 621 by substituting the following for subsections (6) and (7):
“(6) A person making an ultimate disposal who is or has at any time been a member of the group of companies referred to in subsection (3) or (4) shall, for the purposes of making a self-assessment, reduce any loss on the disposal to such an extent that the loss does not reflect any diminution in the value of the company’s assets attributable to a depreciatory transaction; but, if the person making the ultimate disposal is not a member of that group when disposing of the shares or securities, no reduction of the loss shall be made by reference to a depreciatory transaction that took place when that person was not a member of that group.
(7) (a) Subject to paragraph (b), the inspector, in making an assessment, or the Appeal Commissioners, on an appeal against an assessment, shall reduce any allowable loss to such extent as appears to the inspector or the Appeal Commissioners to be just and reasonable on the basis that the loss ought not to reflect any diminution in the value of the company’s assets attributable to a depreciatory transaction.
(b) Allowance may be made for any transaction, other than a depreciatory transaction, on or after 6 April 1974 that has enhanced the value of the company’s assets and depreciated the value of the assets of any other member of the group.”.
(6) Part 21 of the Act of 1997 is amended by substituting the following for section 638:
“Apportionment of amounts
num: 638
paragraphs: (1) Where, in relation to an apportionment to be made for the purposes of this Part—
(a) 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
(b) it is not possible for a company making the apportionment and the appropriate inspector to agree on that apportionment,
the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.
(2) A company aggrieved by a determination made under subsection (1) 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.”.
(7) Part 22 of the Act of 1997 is amended in section 641(4)(c) by substituting “on a just and reasonable basis” for “as appear to the inspector or on appeal to the Appeal Commissioners to be just and reasonable”.
(8) Part 23 of the Act of 1997 is amended—
(a) in section 657(4)(a) —
(i) by substituting “and the assessment shall be amended as necessary so as to give effect to the election so made by the individual.” for “and -”, and
(ii) by deleting subparagraphs (i) and (ii),
(b) in section 658 by deleting subsections (7) and (8),
(c) in section 659 by deleting subsections (6) and (7),
(d) in section 664(4) —
(i) in paragraph (a) by substituting “as is properly attributable to the lease of the farm land, and after such apportionments of rent, expenses and other deductions as are necessary,” for “as is determined by the inspector and after such apportionments of rent, expenses and other deductions as are necessary, according to the best of the inspector’s knowledge and judgement, to be properly attributable to the lease of the farm land”, and
(ii) by deleting paragraph (b),
and
(e) in section 669—
(i) in subsection (1)(a) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”,
(ii) in subsection (5)(a) by substituting “trading stock of such value as is just and reasonable” for “trading stock of such value as appears to the inspector to be just and reasonable”, and
(iii) by deleting paragraph (c) of subsection (5).
(9) Part 24 of the Act of 1997 is amended—
(a) in section 670 by substituting the following for subsection (14):
“(14) A person aggrieved by a decision of the inspector on an application by that person for an allowance under this section 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 the decision.”,
and
(b) by substituting the following for paragraph (b) of section 696B(3):
“(b) Any necessary apportionment in computing taxable field profits or taxable field expenditure of a company under paragraph (a) shall be made on a just and reasonable basis.”.
num: 38
paragraphs: (1) Part 24A of the Act of 1997 is amended by substituting the following for section 697G:
“Appeals
697G. (1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.
(2) One appeal only may be made where a notice is given to a tonnage tax company that is a member of a group of companies, but the appeal may be made jointly by 2 or more members of the group.”.
(2) Part 25A of the Act of 1997 is amended in section 705O by substituting the following for subsections (6) and (7):
“(6) A REIT aggrieved by a notice given to it by an authorised officer under subsection (4) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”.
(3) Part 26 of the Act of 1997 is amended—
(a) in section 711(2)(a) by substituting the following for the definition of “the appropriate amount in respect of the interest”:
num: 39
paragraphs: (1) Part 34 of the Act of 1997 is amended by substituting the following for section 824:
“Appeals
num: 824
paragraphs: An individual aggrieved by a decision of an authorised officer on any question arising under the provisions of this Part that require that individual to satisfy the officer on such a question may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”.
(2) Part 35 of the Act of 1997 is amended—
(a) in section 829(3)(a) by deleting “including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law,”, and
(b) in section 830—
(i) in subsection (3) by deleting “it is shown to the satisfaction of the Revenue Commissioners that”, and
(ii) by substituting the following for subsection (7):
“(7) Any claim for relief under this section shall be made in writing to the inspector not later than 6 years from the end of the accounting period to which it relates.
(8) An investing company aggrieved by a decision of the inspector in relation to a claim for relief by that company under subsection (7) 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.”.
(3) Part 36 of the Act of 1997 is amended—
(a) in section 838(4)(d)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:
num: 40
paragraphs: (1) Part 44 of the Act of 1997 is amended in section 1022—
(a) by substituting the following for paragraphs (b) and (c) of subsection (2):
“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person, and”,
(b) by inserting the following after subsection (2):
“(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,
and
(c) in subsection (8)(a) by deleting “and the Appeal Commissioners”.
(2) Part 44A of the Act of 1997 is amended in section 1031G—
(a) by substituting the following for paragraphs (b) and (c) of subsection (2):
“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased individual, and”,
(b) by inserting the following after subsection (2):
“(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,
and
(c) in subsection (8)(a) by deleting “and the Appeal Commissioners”.
(3) Part 45 of the Act of 1997 is amended—
(a) in section 1037—
(i) by inserting the following after subsection (2):
“(2A) A resident person or a non-resident 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, within the period of 30 days after the date of the notice of assessment.”,
and
(ii) by deleting subsection (3),
and
(b) by substituting the following for section 1038—
“Merchanting profit
num: 1038
paragraphs: (1) Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if that person thinks fit, apply to the inspector to have the assessment to income tax in respect of those profits or gains made or amended, as the case may be, on the basis of the profits or gains that might reasonably be expected to have been earned or made by—
(a) a merchant, or
(b) where the goods are retailed by or on behalf of the manufacturer or producer, a retailer of the goods sold,
who had bought direct from the manufacturer or producer and, on proving the amount of the profits or gains on that basis to the satisfaction of the inspector, the inspector shall make or amend the assessment accordingly.
(2) A resident person or a non-resident person aggrieved by an assessment or an amended assessment made on that person under subsection (1) may appeal the assessment or 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.”.
(4) Part 47 of the Act of 1997 is amended in section 1066 by substituting “the Acts (within the meaning of section 1077A)” for “the Tax Acts”.
(5) Part 48 of the Act of 1997 is amended in section 1094 by substituting the following for subsection (7):
“(7) (a) Subject to paragraph (b), a person aggrieved by a decision made in respect of that person to refuse an application for, or to rescind, as the case may be, a tax clearance certificate 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) No appeal lies under this subsection—
(i) in relation to any amount of tax or interest due under the Acts, or
(ii) until such time as any amount under the Acts that is due to be remitted or paid, and that is not in dispute, is remitted or paid.”.
num: 41
paragraphs: (1) Schedule 2 to the Act of 1997 is amended—
(a) by deleting subparagraph (3) of paragraph 16,
(b) by substituting the following for paragraph 20:
“20. The provisions of the Income Tax Acts relating to—
(a) assessments to income tax, and
(b) the collection and recovery of income tax,
num: 42
paragraphs: The enactments specified in Schedule 2 are amended to the extent specified in that Schedule.