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Taxes Consolidation Act, 1997 (Number 39 of 1997)


787Y. Claims to relief

(1) Relief shall not be given under this Chapter in respect of a contribution to a PEPP except on a claim made to and allowed by a Revenue officer.

(2) A person aggrieved by a decision of a Revenue officer in relation to a claim for relief by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.




Inserted by FA22 s20. Comes into operation on 1 January 2023.