943 Extension of section 941

Summary

The provisions of section 941 concerning the stating of a case by the Appeal Commissioners for the opinion of the High Court apply also to a determination given by a judge of the Circuit Court.

Details

(1) The provisions of section 941 apply, subject to this section, to a determination of a Circuit Court judge made under section 942, and a case stated by a Circuit Court judge must set out the facts as well as the determinations of the Appeal Commissioners and the judge.

(2) The written request for a case stated must be addressed to the county registrar and must be sent within 21 days.

(3) A fee of €25 is payable to the country registrar before the aggrieved party is entitled to have the case stated.

Relevant Date: Finance Act 2021