946 Regulations with respect to appeals

This section provides that the Revenue Commissioners may make regulations governing the conduct of capital gains tax appeals. The regulations may deal with entitling certain persons to attend appeals, the time within which appeals may be made, means of determining the market value of an asset in certain circumstances and authorising an official to disclose details of the market value of an asset where the determination of that value affects a person’s liability to tax. Regulations made must be laid before the Dáil and may be annulled by resolution of the Dáil. No such regulations have been made.

Relevant Date: Finance Act 2021