959AK Appeals against amended assessments and provisions concerning preliminary matters

Summary

This section provides that a person may appeal against an amended assessment but that this is limited to changes made by the amendment.

Details

(1) This section provides that a person may appeal against an amended assessment but that this is limited to changes made by the amendment.

(2) A Revenue Officer makes an assessment to give effect to the Appeal Commissioners determination of an appeal against a matter (a “preliminary matter”), not being an appeal against an assessment.

(3) Where subsection (2) applies, no further right of appeal lies against the preliminary matter by means of an appeal against the assessment.

(4) Subsection (3) may not operate to preclude an appeal against the assessment where the person in relation to whom the assessment was made has grounds for the appeal other than grounds that relate solely to the preliminary matter.

(5) A determination by the Appeal Commissioners is to be construed as including a reference to:

1. a determination of an appeal by a court; and
2. any of the means referred to in section 949G TCA (withdrawal and dismissal of appeals) by which an appeal may be concluded.

Relevant Date: Finance Act 2024