949 Appeals against determinations of certain claims, etc.

This section provides for the right of appeal for any person aggrieved by a Revenue decision in relation to any claim for exemption, deduction, relief or repayment for which no express right of appeal exists. The option to appeal must be exercised within 30 days of notification of the Revenue decision and in such cases the full appeals machinery applies. The general rules relating to failure to give notice of an appeal and failure to attend an appeal hearing are specifically applied for the purposes of an appeal under this section.

Relevant Date: Finance Act 2021