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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AJ Determinations and their notification.

(1)As soon as practicable after the completion of their adjudication of an appeal, the Appeal Commissioners shall determine the appeal.

(2) Subsection (3) applies unless, by virtue of section 7 of the Finance (Tax Appeals) Act 2015, the number of Appeal Commissioners who have adjudicated on and determined an appeal is one.

(3) The number of Appeal Commissioners who shall adjudicate on and determine an appeal shall be three or a number, being an odd number, greater than three.

(4) The determination of an appeal by the Appeal Commissioners, where the number of them who have adjudicated on it is three or more, shall be that of the majority of them.

(5) The Appeal Commissioners, not later than 21 days after determining the appeal, shall notify the parties in writing of—

(a) their determination, and

(b) the time within which, and the manner in which, any right of appeal against the determination may be exercised.

(6) For the purpose of the notification referred to in subsection (5), a determination shall comprise—

(a) the determination,

(b) a statement of the Appeal Commissioners' material findings of fact,

(c) a statement of the reasons for the determination,

(d) the name of the appellant, and

(e) the date on which the determination was made.




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