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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AH Mode of proceeding if appeal adjudicated on by way of a hearing.

Where the Appeal Commissioners adjudicate on a matter under appeal by way of a hearing, they shall determine the matter by examination of the appellant or by hearing other evidence of the kind referred to in section 949AC.




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