949X Time and place for hearing

Summary

This section requires the Appeal Commissioners to arrange hearings and to notify the parties of the location and time of their hearing in writing. They can adjourn a hearing after it has been scheduled or commenced for whatever period they consider appropriate.

Details

(1) The Appeal Commissioners shall arrange hearings and notify the parties of the location and time of their hearing in writing.

(2) The Appeal Commissioners may adjourn a hearing after it has been scheduled or commenced for whatever period they consider appropriate.

Relevant Date: Finance Act 2021