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Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been deleted.

Deleted by FA12 sched1(20).

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447 Appeals.

[FA80 s51]

An appeal to the Appeal Commissioners shall lie on any question arising under this Part in the like manner as an appeal would lie against an assessment to corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.

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447Appeals.

An appeal to the Appeal Commissioners shall lie on any question arising under this Part (apart from any question arising under section 445 or 446) in the like manner as an appeal would lie against an assessment to corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.

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Substituted by FA00 s83(1)(c). Shall apply as on and from the date of the passing of this Act. FA00 23 March 2000

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Deleted by FA12 sched1(20).