Revenue Note for Guidance

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Revenue Note for Guidance




Interpretation and General

949A Interpretation

Section 949A contains the interpretations and definitions for Part 40A. “The Acts” is defined to encompass the enactments governing the full range of the taxes and duties that are under Revenue’s care and management and “assessment” refers to an assessment to any of these taxes and duties. The various matters in relation to which there is a right of appeal are specified in the individual Acts themselves; the term “appealable matter” is used as a concise way of referring to all such matters. “Determination” refers only to the final decision on an appeal made by the Appeal Commissioners and not to any other decision. Depending on the particular context, “party” may refer to either or both the appellant or Revenue. Where there may be confusion in relation to the intended party, the party is, instead, referred to as the appellant, Revenue officer or Revenue Commissioners, as the case may be.

Relevant Date: Finance Act 2021