Taxes Consolidation Act, 1997 (Number 39 of 1997)
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638 Apportionment of amounts.
[FA92 s74]
Where for the purposes of this Part any sum is to be apportioned and at the time of the apportionment it appears that it is material as respects the liability to tax (for whatever period) of 2 or more companies, any question which arises as to the manner in which the sum is to be apportioned shall be determined for the purposes of the tax of all those companies by the Appeal Commissioners who shall determine the question in the like manner as if it were an appeal against an assessment, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications, and all those companies shall be entitled to appear and be heard by the Appeal Commissioners or to make representations to them in writing.
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638 Apportionment of amounts.
(1) Where, in relation to an apportionment to be made for the purposes of [2]>this Part<[2][2]>this Chapter<[2]—
(a) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more companies, and
(b) it is not possible for a company making the apportionment and the appropriate inspector to agree on that apportionment,
the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.
(2) A company aggrieved by a determination made under subsection (1) in respect of that company may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.
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