Revenue Precedents

The reference in section 941(9) to 'tax shall be paid in accordance with the determination of the Appeal Commissioners' does not entitle the taxpayer, demanding a case stated, to repayment. Repayment arises only in accordance with subsection 9 itself. Section 30(3) FA 1976 (now repealed and section 942(6)(b) do not apply where a case stated has been demanded. There is no obligation under section 934 Taxes Consolidation Act, 1997 on the Inspector to amend the assessment where there is an appeal from the Appeal Commissioners decision, since to amend the assessment in accordance with this section would give it the same force and effect as if it were an assessment in respect of which no appeal had been given. If it were such an assessment, section 942(6) and 941(9) would be redundant. IT962006