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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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949R Exchange of statement of case.

A party who sends a statement of case to the Appeal Commissioners shall, at the time of so sending it, send a copy of the case to the other party together with a copy of any Appeal Commissioners' direction given under section 949Q(1) and shall notify the Appeal Commissioners that the party has done so.

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