Finance Act, 1995
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Appeals to Appeal Commissioners. |
105.—(1) A person who is aggrieved by a determination of the Commissioners under section 104 may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against such determination and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law. | |
(2) A person who intends to appeal under this section against a determination of the Commissioners shall, within 30 days of the notification of such determination (or the expiry of the time limit for such determination, whichever is the earlier) give notice in writing to them of such intention. | ||
(3) Subject to the provisions of this section, the provisions of Part XXVI (as amended), other than sections 429 and 430 and (in so far as it relates to those sections) section 431 , of the Income Tax Act, 1967 , shall, with any necessary modifications, apply as they apply for the purpose of income tax. | ||
(4) (a) Subject to paragraph (c), where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate. | ||
(b) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post and in the case of a notice or other document addressed to the Commissioners, shall be sent to the Revenue Commissioners, Dublin Castle, Dublin 2. | ||
(c) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice so served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners, that he or she had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his or her behalf. | ||
(5) Prima facie evidence of any notice given under this section by the Commissioners or by an officer of the Commissioners may be given in any proceedings by production by an officer of the Commissioners of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do. |