Finance Act, 1999
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Amendment of section 13 (persons dissatisfied may appeal) of Act of 1891. |
173.—Section 13 (inserted by the Finance Act, 1994 ) of the Act of 1891 is hereby amended— | |
(a) by the deletion of the definition of “assessment” in subsection (1), and | ||
(b) by the insertion of the following subsection after subsection (4): | ||
“(4A) Notwithstanding subsection (2)— | ||
(a) any person dissatisfied with any decision of the Commissioners as to the value of any land for the purpose of an assessment under this Act may appeal against such decision in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act, 1960 ) of the Finance (1909-10) Act, 1910 , and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection; | ||
(b) an appeal shall not lie under subsection (2) on any question relating to the value of any land. | ||
(4B) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 107 of the Finance Act, 1994 , shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars.”. |