949AL Determinations other than in relation to assessments

Summary

This section sets the parameters on what Appeal Commissioners may determine in relation to appealable matters other than an assessment.

Details

(1) In relation to a Revenue decision, determination or other matter, the Appeal Commissioners are required to determine either that the matter stand or be varied, even if a variation is to the disadvantage of an appellant.

(2) Where an appeal is made against an action or enquiry outside of the 4-year time limit for doing so, the Appeal Commissioners are required to determine either that the officer was so precluded or was not so precluded.

Relevant Date: Finance Act 2021