| Links from Section 959AJ | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where subsection (1) applies, the chargeable person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on which the officer makes that enquiry or takes that action. |
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Taxes Consolidation Act, 1997 |
(a) a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z for a chargeable period, after the expiry of the period referred to in subsection (3) of that section in respect of the chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making the enquiry or taking the action by reason of that subsection, and |
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Taxes Consolidation Act, 1997 |
(a) was precluded from making the enquiry or taking the action by reason of section 959Z(3), the chargeable person shall not be required to take any action pursuant to the officer's enquiry or action and the officer shall be prohibited from pursuing his or her enquiry or action, or |
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Taxes Consolidation Act, 1997 |
(b) was not precluded from making the enquiry or taking the action by reason of section 959Z(3), the officer may continue with his or her enquiry. |
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| Links to Section 959AJ (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(2) The Appeal Commissioners shall, if they consider that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in section 959AJ, determine that the officer was so precluded; otherwise they shall determine that the officer was not so precluded. |
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(4) If, in relation to an appeal under section 959AJ, the Appeal Commissioners determine that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in that section— |
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(i) in subsection (4)(b)(i) by substituting “, in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ” for “and subsections (5) to (8) of section 959Z”, and |
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(i) by substituting the following for section 959AJ: |
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Taxes Consolidation Act, 1997 |
(i) commences carrying out enquiries as if section 811C(6)(a) applied, a taxpayer who is aggrieved by such enquiries, on the grounds that the person considers that the officer was precluded
from making that enquiry by reason of paragraph (a)(i), may appeal to the Appeal Commissioners
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Taxes Consolidation Act, 1997 |
(2) The Appeal Commissioners shall, if they consider that a Revenue officer was precluded from making the enquiry or taking the action, as the case may be, referred to in section 959AJ, determine that the officer was so precluded; otherwise they shall determine that the officer was not so precluded. |
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