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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AD Oath.

(1)The Appeal Commissioners may require any person who gives evidence to swear an oath in relation to the evidence.

(2) Where the Appeal Commissioners administer an oath, they shall inform the person swearing the oath that the giving of false evidence may be punishable under section 1066.




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