Finance Act 2017
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SCHEDULE 3 Appealable Matters | ||
The Taxes Consolidation Act 1997 is amended— | ||
(a) in section 128B— | ||
(i) in subsection (9) by substituting the following for paragraph (a): | ||
“(a) The provisions of the Income Tax Acts relating to— | ||
(i) assessments to income tax, and | ||
(ii) the collection and recovery of income tax, | ||
shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”, | ||
and | ||
(ii) by inserting the following after subsection (9): | ||
“(9A) A person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notification of the assessment.”, | ||
(b) in section 238— | ||
(i) by substituting the following for subsection (5): | ||
“(5) The provisions of the Income Tax Acts relating to— | ||
(a) persons who are to be chargeable with income tax, | ||
(b) income tax assessments, and | ||
(c) the collection and recovery of income tax, | ||
shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under this section.”, | ||
and | ||
(ii) by inserting the following after subsection (7): | ||
“(8) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment. | ||
(b) Where, in accordance with this section, a person is required to submit an account of a payment and account for income tax to the Revenue Commissioners, no appeal lies against an assessment until such time as the person submits the account and pays or has paid the amount of the income tax payable on the basis of that account.”, | ||
(c) in section 240— | ||
(i) by substituting the following for subsection (2): | ||
“(2) The provisions of the Income Tax Acts relating to— | ||
(a) persons who are to be chargeable to income tax, | ||
(b) income tax assessments, and | ||
(c) the collection and recovery of income tax, | ||
shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under section 239.”, | ||
and | ||
(ii) by inserting the following after subsection (5): | ||
“(6) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under section 239 may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment. | ||
(b) Where, in accordance with section 239, a person is required to make a return of relevant payments, no appeal under this section lies against an assessment until such time as the person makes the return and pays or has paid any income tax payable on the basis of that return.”, | ||
(d) in section 440 by substituting the following for subsection (7): | ||
“(7) The provisions of the Corporation Tax Acts relating to— | ||
(a) assessments to corporation tax, and | ||
(b) the collection and recovery of corporation tax, | ||
shall apply in relation to a surcharge made under this section as they apply to corporation tax charged otherwise than under this section.”, | ||
(e) in section 531H by inserting the following after subsection (4): | ||
“(5) A person aggrieved by an assessment made on that person in relation to income levy may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”, | ||
(f) in section 531AH by inserting the following after subsection (2): | ||
“(3) A person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”, | ||
(g) in section 548 by deleting subsections (6) and (7), | ||
(h) in section 696F by substituting the following for subsection (1): | ||
“(1) The provisions of the Corporation Tax Acts relating to— | ||
(a) assessments to corporation tax, and | ||
(b) the collection and recovery of corporation tax, | ||
shall apply in relation to a profit resource rent tax charged under section 696C as they apply to corporation tax charged otherwise than under this Chapter.”, | ||
(i) in section 870(3) by deleting “, and every such charge shall be heard and determined on its merits by the Appeal Commissioners”, | ||
(j) in section 949P(2) by substituting “section 960L” for “section 960K”, | ||
(k) in section 959A by deleting the definition “determination of the appeal”, | ||
(l) in section 959AF by inserting the following after subsection (3): | ||
“(4) Notwithstanding section 129(4) of the Finance Act 2012 , subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013.”, | ||
(m) in section 959AJ(3) by substituting “section 949AF(1)” for “section 949AF(2)”, | ||
(n) in section 997— | ||
(i) in subsection (3) by deleting “appeals against assessments and”, and | ||
(ii) by inserting the following after subsection (3): | ||
“(4) An employee aggrieved by a statement of liability sent to him or her under subsection (3) may appeal the statement to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the statement.”, | ||
(o) in section 1022(2A) by inserting “, but only in so far as the grievance relates to the last-mentioned assessment (within the meaning of subsection (1)(ii))” after “that notice”, and | ||
(p) in paragraph 16 of Schedule 19— | ||
(i) in subparagraph (2) by deleting all of the words from “and, subject to those principles” to the end of that subparagraph, and | ||
(ii) by deleting subparagraph (3). |