Finance Act, 1999
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Amendment of section 74 (appeals in certain cases) of Finance Act, 1973. |
174.— Section 74 of the Finance Act, 1973 , is hereby amended by the insertion of the following paragraph after paragraph (b): | |
“(c) in the case of assets other than land, appeal against the decision to the Appeal Commissioners (within the meaning of section 850 of the Taxes Consolidation Act, 1997 ) and the provisions of Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997 , shall, with any necessary modifications, apply as they apply for the purpose of income tax.”. |