Links from Section 949E | ||
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None |
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Links to Section 949E (from within TaxSource Total) | ||
Act | Linked from | Context |
(2) Save insofar as that provision is inconsistent with subsection (1), each provision of section 949E shall apply to a direction under this section. |
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(2) The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed. |
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(3) The Appeal Commissioners may give a direction under section 949E as to the particular means to be used to exclude a person from a hearing, or part of a hearing. |
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Where a party or another person fails to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV. |
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(1) The Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section. |
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Taxes Consolidation Act, 1997 |
Where a party or another person fails to comply, to the Appeal Commissioners' satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV. |
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Taxes Consolidation Act, 1997 |
(1)A person who, after being summoned to appear before the Appeal Commissioners at the time and place appointed for a hearing in accordance with section 949AE— |
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Taxes Consolidation Act, 1997 |
(a) a person named in the document was, by summons under section 949AE, required to attend before them on a day and at a time and place specified in the document, and |
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Taxes Consolidation Act, 1997 |
(a) subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section, |
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Taxes Consolidation Act, 1997 |
(2) Save insofar as that provision is inconsistent with subsection (1), each provision of section 949E shall apply to a direction under this section. |
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Taxes Consolidation Act, 1997 |
(2) The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed. |
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Taxes Consolidation Act, 1997 |
(3) The Appeal Commissioners shall, at any stage, stay proceedings in an appeal for the purpose of allowing a Mutual Agreement Procedure, relating to the matters to which the appeal relates, to proceed and conclude, where both parties have applied for a direction to that effect under section 949E. |
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Taxes Consolidation Act, 1997 |
(5) Where a party applies under section 949E for a direction that proceedings stayed under subsection (3) be resumed before the Mutual Agreement Procedure concerned has concluded, the Appeal Commissioners shall give a direction that the stayed proceedings be resumed. |
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Taxes Consolidation Act, 1997 |
(3) The Appeal Commissioners may give a direction under section 949E as to the particular means to be used to exclude a person from a hearing, or part of a hearing. |