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Local Property Tax Act 2012 (Number 52 of 2012)

135 Appeal against Revenue determination that liable person not entitled to deferral.

(1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination.

(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners [1]>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<[1][1]>, 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<[1].


(3) An appeal under subsection (2) shall be heard as if it were an appeal against a Revenue assessment and Part 9 shall apply accordingly.



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Substituted by F(TA)A15 sched2(5)(f)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.



Deleted by F(TA)A15 sched2(5)(f)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.