Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AC Evidence.

The Appeal Commissioners may—

(a) allow evidence to be given orally or in writing,

(b) admit evidence whether or not the evidence would be admissible in proceedings in a court in the State, or

(c) exclude evidence that would otherwise be admissible where—

(i) the evidence was not provided within the time allowed by a direction,

(ii) the evidence was provided in a manner that did not comply with a direction, or

(iii) they consider that it would be unfair to admit the evidence.




Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.