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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AO Publication of determinations.

(1)subject to subsection (2), the Appeal Commissioners shall publish a report of each of their determinations on the internet not later than 90 days after notifying the parties in accordance with section 949AJ.

(2) The report referred to in subsection (1) shall contain—

(a) a copy of the determination (as that expression is to be read in accordance with section 949AJ(6)),

(b) the date on which it was notified to the parties,

(c) a statement about whether a case stated under Chapter 6 was requested for the High Court, and

(d) any other information the Appeal Commissioners consider relevant or appropriate.

(3) Where determinations have been made in respect of more than one appeal that raised common or related issues, it shall be sufficient for the purpose of subsection (1) for the Appeal Commissioners to publish a report containing a single determination together with—

(a) unless paragraph (b)(i) or (ii) applies, the names of all of the appellants, or

(b) if—

(i) all of the hearings, in respect of every appeal concerned, were held in camera, a statement of the number of appellants to which the determination applies, or

(ii) all of the hearings, in respect of any of the appeals concerned, were held in camera—

(I)a statement of the number of appellants to which the determination applies, and

(II)save for the names of the one or more appellants whose appeals were so held in camera, the names of the appellants.

(4) A report shall be published in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the proceedings concerned (being proceedings that were not held in public).




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