949L Objection by Revenue Commissioners

Summary

Revenue may object to the acceptance of an invalid appeal by way of written notice stating reasons for its objection to the Appeal Commissioners. The taxpayer must be notified of any objection made by Revenue.

Details

(1) Revenue may send a written notice of objection (stating reasons for its objection) to the Appeal Commissioners in relation to the acceptance of an invalid appeal or a late appeal.

(2) Where Revenue wishes to object in accordance with subsection (1), it must send a notice of objection to the Appeal Commissioners within 30 days after it receives the Appeal Commissioners’ notification of an appeal. Where this objection is submitted late, the Appeal Commissioners are not required to have regard to its objection

(3) The Appeal Commissioners must notify the appellant of any objection made by Revenue.

Relevant Date: Finance Act 2021