Finance (Tax Appeals) Act 2015
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PART 3 Transitional Provisions | ||
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Part 3 (Interpretation) | ||
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22. (1) For the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal to the Revenue Commissioners or the Appeal Commissioners, as the case may be, in accordance with the relevant provision of the Taxation Acts. | ||
(2) For the avoidance of doubt, for the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal in the circumstances specified in section 933(7) of the Act of 1997. | ||
(3) In this Part— | ||
“commencement date” means the date on which section 34 (which inserts Part 40A in the Act of 1997) comes into operation; | ||
“existing appeal” shall be read in accordance with section 24 ; | ||
“Part 40” means Part 40 of the Act of 1997; | ||
“Part 40A” means Part 40A of the Act of 1997. |