Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AI Incomplete information.

Where a party or another person fails to comply, to the Appeal Commissioners' satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section, the Appeal Commissioners may, where they consider it appropriate, determine an appeal according to the best of their judgement instead of acting in accordance with section 949AV.




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