Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AE Summoning and examination of witnesses.

(1)The Appeal Commissioners may summon any person to appear before them to be examined where they consider such a person to be in a position to give evidence relating to a matter under appeal.

(2) A summons under subsection (1) shall—

(a) unless the person being summoned consents to a shorter period, be sent to that person not less than 21 days before the date of a hearing,

(b) inform the person being summoned of his or her entitlement to apply to the Appeal Commissioners to vary or set aside the summons if he or she did not have an opportunity to object to it before it was issued, and

(c) state the consequences, under section 949AU, of failure to comply with the summons.

(3) The Appeal Commissioners may limit the number of witnesses whose evidence a party may put forward.




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