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Appeals.
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25.—(1) Any person aggrieved by a determination of the Revenue Commissioners in relation to—
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(a) a liability to tax under subsection (5) or (6) of section 17,
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(b) a charge of tax in accordance with regulations, or
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(c) a claim for repayment of tax,
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against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act may, on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.
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(2) The provisions of the Income Tax Acts relating to—
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(a) the appointment of times and places for the hearing of appeals;
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(b) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;
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(c) the determination of an appeal by agreement between the appellant and an inspector of taxes or other officer appointed by the Revenue Commissioners in that behalf;
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(d) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;
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(e) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;
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(f) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;
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(g) the extension of the time for giving notice of appeal, and the readmission of appeals by the Appeal Commissioners;
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(h) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
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(i) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;
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(j) the payment of tax which is agreed not to be in dispute in relation to an appeal; and
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(k) the procedures for appeal,
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shall, with any necessary modifications, apply to a claim under section 22 or an appeal under section 23 or this section as if the claim or appeal were an appeal against an assessment to income tax.
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