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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949J Valid appeal and references in this Part to acceptance of an appeal.

(1) For the purposes of this Part, an appeal shall be a valid appeal if—

(a) it is made in relation to an appealable matter, and

(b) any conditions that are required (by the provisions of the Acts relevant to the appeal concerned) to be satisfied, before an appeal may be made, are satisfied before it is made.

(2) References in this Part to an appeal being accepted by the Appeal Commissioners shall be construed as references to their determining that, for the time being (on the facts and information then available to them)—

(a) the appeal is a valid appeal, and

(b) there are no grounds for their invoking section 949N(1)(c) as a basis for not proceeding as subsequently mentioned in this subsection,

and, accordingly, that they should proceed to deal with the appeal.

(3) However, any such determination of the Appeal Commissioners may be reversed by them as and when facts and information become available to them that, in their opinion, warrant that course of action.

(4)Subsection (3) shall not affect the operation of section 949N(3) (provision with regard to finality of Appeal Commissioners' refusal to accept an appeal).




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