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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949G Withdrawal and dismissal of appeals.

(1)An appellant may withdraw his or her appeal by giving notice in writing in that behalf to the Appeal Commissioners before they make a determination.

(2) Where an appeal is withdrawn in accordance with subsection (1), the Appeal Commissioners shall notify the other party in writing accordingly.

(3) Where—

(a) the matters the subject of an appeal have been settled by agreement between the parties before the Appeal Commissioners make a determination,

(b) an appeal is refused by the Appeal Commissioners under section 949N(1)(b) or (c), or

(c) an appeal is treated as withdrawn under section 949AA(2),

then, in each case, the appeal shall, subject to subsection (4), be treated as if it has been dismissed by the Appeal Commissioners.

(4) To the extent that the basis for an agreement, as referred to in subsection (3), involves acceptance by the parties that the decision appealed from shall not stand in whole or in part, then nothing in that subsection shall be construed as affecting any agreement of the parties in that regard.

(5) Where an appeal is dismissed under section 949AV, or treated as dismissed—

(a) the Appeal Commissioners shall not be required to make a determination, and

(b) the matter that was appealed shall be treated as if no notice of appeal has been given.




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