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Right of appeal on questions of domicile, residence, and ordinary residence.
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12.—(1) Any person who is aggrieved by the decision of the Revenue Commissioners on any question to which this section applies may, by notice in writing to that effect given to the Revenue Commissioners within two months from the date on which notice of the decision is given to him, make an application to have his claim for relief heard and determined by the Special Commissioners.
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(2) Where an application is made under this section, the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law but excluding the provisions of section 196 of the Income Tax Act, 1918) shall apply accordingly with any necessary modifications.
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(3) This section applies to the following questions:—
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(a) any question as to domicile or ordinary residence arising under paragraph (a) of Rule 2 of the Rules applicable to Case IV. of Schedule D, or under paragraph (a) of Rule 3 of the Rules applicable to Case V. of Schedule D;
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(b) any question as to residence arising—
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(i) under paragraph (d) of Rule 2 of the General Rules applicable to Schedule C; or
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(ii) under Rule 7 of the Miscellaneous Rules applicable to Schedule D in connection with a claim for repayment of Income Tax made to the Revenue Commissioners by the person owning the stocks, funds, shares, or securities and entitled to the income arising therefrom, or entitled to the annuities, pensions, or other annual sums, as the case may be, and from whose income a deduction has been made on account of the income tax assessed and charged under the said Rule.
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