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Amendment of section 25 (appeals) of Principal Act.
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137.—Section 25 of the Principal Act is hereby amended—
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(a) in subsection (1) by the insertion after paragraph (ab) (inserted by the Act of 1992) of the following paragraph:
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“(ac) a determination under section 8(3E),”,
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and
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(b) by the insertion of the following subsection after subsection (1):
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“(1A) Where a person is aggrieved by a decision of the Revenue Commissioners that such person is not a taxable person then such person may, on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification of that decision to such person, appeal to the Appeal Commissioners.”,
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and
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(c) in subsection (2) by the insertion after paragraph (d) of the following paragraph:
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“(dd) the refusal of an application for an appeal hearing;”.
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