Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AF Oral determinations.

The Appeal Commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing thereafter and that section shall apply accordingly.




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