Corporation Tax Act, 1976
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Appeals. |
146.—(1) The provisions of Part XXVI of the Income Tax Act, 1967 (Appeals), shall apply for the purposes of corporation tax as they apply for the purposes of income tax and accordingly, in those provisions, any reference to income tax shall be taken as including a reference to corporation tax and any reference to the Income Tax Act, 1967 , shall be taken as including a reference to the Corporation Tax Acts. | |
(2) Where an Appeal Commissioner is interested in his own right or in the right of any other person in any matter under appeal, he shall not take part in, or be present at, the hearing or determination of the appeal. |