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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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949AB Parties' representatives.

(1)The Appeal Commissioners shall hear any barrister or solicitor, or any person who is a member of a professional body (within the meaning of section 851A(l)), who appears on behalf of a party.

(2) Notwithstanding that a person appearing on behalf of an appellant does not fall within subsection (1), the Appeal Commissioners may hear such a person if they are satisfied that it is appropriate to do so.

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Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.