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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AR Determinations of High Court.

(1)The High Court shall hear and determine any question of law arising in a case stated and—

(a) shall reverse, affirm or amend the determination of the Appeal Commissioners,

(b) shall remit the matter to the Appeal Commissioners with its opinion on the matter, or

(c) may make such other order in relation to the matter as it thinks just,

and may make such order as to costs as it thinks fit.

(2) The High Court may send the case stated back to the Appeal Commissioners for amendment, in which case—

(a) the Appeal Commissioners shall amend the case stated accordingly, and

(b) the High Court shall, thereafter, proceed in one of the ways specified in subsection (1).




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