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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949E Directions.

(1)The Appeal Commissioners may, on their own initiative or on the application of a party, give a direction at any time to a party in relation to the conduct or disposal of an appeal, including a direction amending an earlier direction or suspending or setting aside its operation.

(2) Without prejudice to the generality of subsection (1), the matters in relation to which the Appeal Commissioners may give a direction include—

(a) requiring a party to provide, to the Appeal Commissioners or to another party, documents, statements, accounts, returns, computations, explanations, particulars, records, certificates, declarations, schedules and such other items or information as they consider relevant to the adjudication of the matter under appeal,

(b) consolidating or hearing together 2 or more appeals raising common or related issues,

(c) staying proceedings,

(d) holding a preliminary hearing,

(e) adjourning a hearing, and

(f) extending the time within which a direction must be complied with.

(3) In a case in which the giving by them of a direction is applied for by a party, such an application shall be made—

(a) by sending, in writing, the application to the Appeal Commissioners, or

(b) orally, during the course of a hearing or preliminary hearing,

and shall include the reason for seeking the direction.

(4) A direction by the Appeal Commissioners may be given by them orally but, where this happens, the terms of the direction shall be reduced to writing as soon as practicable thereafter unless the Appeal Commissioners consider this to be unnecessary.

(5) Where the Appeal Commissioners give a direction then, unless they consider that there is a good reason not to do so, they shall send a written notice of the direction to each party and to any other person affected by that direction.

(6) A party who asserts that a direction ought not to have been given by the Appeal Commissioners or that a direction given by them should be amended shall apply to the Commissioners for a direction setting aside or suspending its operation or, as appropriate, amending it.

(7) That application shall be made not later than 14 days after the date on which the party was notified of the first-mentioned direction in subsection (6).

(8) Where the direction given is one requiring compliance with its terms, it shall specify a date by which these terms are to be complied with.

(9) Where a direction requires the provision of such items or information as are referred to in subsection (2)(a), it may specify the format in which those items are to be provided.

(10) A party to whom a direction is given shall comply with it.

(11) Where a party applies in writing for a direction, the party shall, at the time of such application, send a copy of the application to the other party.




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