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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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949Y Public hearings.

(1)Subject to subsections (2) and (3), every hearing of an appeal by the Appeal Commissioners shall be held in public.

(2) The Appeal Commissioners may give a direction that a hearing, or part of a hearing, of an appeal is to be held in camera if they consider that the giving of such a direction is necessary—

(a) in the interests of public order or national security,

(b) to avoid serious harm to the public interest,

(c) to maintain the confidentiality of sensitive information,

(d) to protect an individual's right to respect for his or her private and family life, or

(e) in the interests of justice.

(3) If an appellant—

(a) applies, in accordance with subsection (4), to the Appeal Commissioners for a direction that the hearing of an appeal, or a specified part of the hearing of an appeal, be held in camera, or

(b) has stated, in the appellant's statement of case, that the appellant wishes the hearing of an appeal, or a specified part of the hearing of an appeal, to be held in camera,

the Appeal Commissioners shall give a direction that the hearing or the specified part of it, as the case may be, shall be held in camera.

(4) An application under subsection (3) shall be sent to the Appeal Commissioners not later than 14 days after the date on which a notice of the time and place for the hearing of the appeal has been sent in accordance with section 949X to the appellant.

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