| Links from Section 949AQ | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(v) the point of law as set out in the notice referred to in section 949AP(2) on which the opinion of the High Court is sought. |
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Taxes Consolidation Act, 1997 |
(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in
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Taxes Consolidation Act, 1997 |
(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in
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Taxes Consolidation Act, 1997 |
(a) as soon as practicable, but not later than 3 months after receiving the notice referred to in section 949AP(2), send to the parties a draft of the case stated that they propose signing, and |
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| Links to Section 949AQ (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(3) If, in relation to an assessment, the determination of the Appeal Commissioners is that the assessment is to stand or is to be amended, as the case may be, the assessment or the amended assessment shall be final and conclusive, unless the determination is appealed to the High Court in accordance with sections 949AP and 949AQ. |
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Taxes Consolidation Act, 1997 |
(iii) the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken. |
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Taxes Consolidation Act, 1997 |
(a) that they wish the appeal to be reheard by the one or more other Appeal Commissioners, the appeal shall be reheard by the one or more other Appeal Commissioners and no further steps shall be taken in relation to the case stated concerned under section 949AQ, |
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Taxes Consolidation Act, 1997 |
(b) that they wish the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, the appeal shall be so adjudicated on and no further steps shall be taken in relation to the case stated concerned under section 949AQ, or |
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Taxes Consolidation Act, 1997 |
(c) that they wish the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken, the remaining steps may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(3) If the service of a notice under subsection (1) does not result in a statement that falls within subsection (2)(a), (b) or (c), the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly |
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