Finance (Local Property Tax) Act 2012
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Appeal against a Revenue officer’s enquiries. |
142.— (1) A liable person who is aggrieved by any enquiry made or action taken by a Revenue officer under this Part after the expiry of the period referred to in section 141 (2) on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection may, by notice in writing given to that Revenue officer within 30 days from the officer making the enquiry or taking the action, appeal against the enquiry or action to the Appeal Commissioners. | |
(2) The Appeal Commissioners shall hear an appeal under this section as if it were an appeal against a Revenue assessment. | ||
(3) Any action required to be taken by the liable person and any further action proposed to be taken by the Revenue officer pursuant to the officer’s enquiry or action shall be suspended pending the determination of the appeal under this section. | ||
(4) If on the hearing of the appeal under this section the Appeal Commissioners determine that— | ||
(a) the Revenue officer was, by reason of section 141 (2), precluded from making the enquiry or taking the action, the liable person shall not be required to take any action pursuant to the Revenue officer’s enquiry or action and the Revenue officer shall be precluded from pursuing his or her enquiry or action, or | ||
(b) the Revenue officer was not precluded by that provision from making the enquiry or taking the action, the Revenue officer may continue with his or her enquiry or action. |