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(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice , in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination .

(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice , in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination .