Finance (Tax Appeals) Act 2015

Finance (Tax Appeals) Act 2015 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2015 Finance (Tax Appeals) Act 2015 Finance (Tax Appeals) Act 2015 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 59 of 2015 Finance (Tax Appeals) Act 2015 CONTENTS PART 1 Preliminary and General Section 1. Short title and commencement 2. Interpretation PART 2 Tax Appeals Commission 3. Establishment of Tax Appeals Commission 4. Membership of Commission 5. Performance of Commission’s functions through Commissioners and staff 6. Functions of Commissioners 7. Functions of Commissioners performable by one of their number 8. Appointment of Commissioners 9. Temporary Commissioners 10. Independence 11. Recusal 12. Declaration on appointment 13. Term of office 14. Terms and conditions of Commissioner’s appointment 15. Superannuation 16. Resignation 17. Removal from office 18. Disqualification of Commissioner 19. Funding of Commission 20. Staff of Commission 21. Reports to Minister PART 3 Transitional Provisions 22. Part 3 (Interpretation) 23. Part 40 not to apply in case of appeal made on or after the commencement date 24. Existing appeals: extent of application of Parts 40 and 40A to them 25. Application of section 933(1) of Act of 1997 to existing appeal 26. Application of section 933(7) of Act of 1997 to existing appeal 27. Existing appeals: transition from procedures under Part 40 to those under Part 40A 28. Appeal Commissioners vacating office before hearing or determination of appeal completed 29. Cases stated - particular instances of steps remaining to be taken 30. Supplemental provisions in relation to section 29 31. Transmission of existing appeals to Appeal Commissioners 32. Transitional provision in relation to records 33. References to Appeal Commissioners in other enactments PART 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997 34. Appeals to Tax Appeals Commission under Act of 1997 PART 5 Consequential Amendments to Act of 1997 and Certain Other Enactments 35. Consequential amendments to Parts 1 to 7 of Act of 1997 36. Consequential amendments to Parts 8 to 18 of Act of 1997 37. Consequential amendments to Parts 18A to 24 of Act of 1997 38. Consequential amendments to Parts 24A to 33 of Act of 1997 39. Consequential amendments to Parts 34 to 43 of Act of 1997 40. Consequential amendments to Parts 44 to 48 of Act of 1997 41. Consequential amendments to certain Schedules to Act of 1997 42. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments SCHEDULE 1 Declaration to be made by Appeal Commissioner SCHEDULE 2 Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments PART 1 Consequential Amendments to Stamp Duties Consolidation Act 1999 PART 2 Consequential Amendments to Finance Act 2001 PART 3 Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003 PART 4 Consequential Amendments to Value-Added Tax Consolidation Act 2010 PART 5 Consequential Amendments to Finance (Local Property Tax) Act 2012 PART 6 Consequential Amendments to Customs Act 2015 Acts Referred to Capital Acquisitions Tax Consolidation Act 2003 (No. 1) Civil Service Regulation Act 1956 (No. 46) Customs Act 2015 (No. 18) Electronic Commerce Act 2000 (No. 27) Employment Equality Act 1998 (No. 21) European Parliament Elections Act 1997 (No. 2) Finance (Local Property Tax) Act 2012 (No. 52) Finance Act 2001 (No. 7) Finance Act 2012 (No. 9) Public Service Management (Recruitment and Appointments) Act 2004 (No. 33) Public Service Pensions (Single Scheme and Other Provisions) Act 2012 (No. 37) Social Welfare Consolidation Act 2005 (No. 26) Stamp Duties Consolidation Act 1999 (No. 31) Taxes Consolidation Act 1997 (No. 39) Value-Added Tax Consolidation Act 2010 (No. 31) Number 59 of 2015 FINANCE (TAX APPEALS) ACT 2015 An Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters. [25 th December, 2015] Be it enacted by the Oireachtas as follows: PART 1 Preliminary and General Short title and commencement 1. (1) This Act may be cited as the Finance (Tax Appeals) Act 2015. (2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions. Interpretation 2. In this Act— “Act of 1997” means the Taxes Consolidation Act 1997 ; “Appeal Commissioner” or “Commissioner” means, unless the context otherwise requires, a member of the Commission; “Commission” shall be read in accordance with section 3 (1); “establishment day” shall be read in accordance with section 3 (2); “Minister” means the Minister for Finance; “Taxation Acts” means— (a) the Tax Acts (within the meaning of section 1 of the Act of 1997), (b) the Capital Gains Tax Acts (within the meaning of section 1 of the Act of 1997), (c) Parts 18A to 18D of the Act of 1997, (d) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act, (e) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act, (f) the Value-Added Tax Consolidation Act 2010 , and the enactments amending or extending that Act, (g) the statutes relating to the duties of excise and to the management of those duties, (h) the Customs Act 2015 , and the enactments amending or extending that Act, (i) the Finance (Local Property Tax) Act 2012 , and the enactments amending or extending that Act, and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax (including in respect of stamp duties and of duties relating to customs and excise). PART 2 Tax Appeals Commission Establishment of Tax Appeals Commission 3. (1) There shall stand established, on the establishment day, a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and which in this Act is referred to as the Commission. (2) The Minister shall by order appoint a day to be the establishment day (in this Act referred to as the “establishment day”) for the purposes of this Act. (3) The Commission shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name. (4) The seal of the Commission shall be authenticated by the signatures of both a member of the Commission, and a member of the staff of the Commission authorised by the Commissioners to act in that behalf. (5) Judicial notice shall be taken of the seal of the Commission and any document purporting to be an instrument made by, and to be sealed with the seal of, the Commission shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof. Membership of Commission 4. (1) The Commission shall consist of such and so many members as the Minister determines and appoints under section 8 ; each member of the Commission shall be known as an “Appeal Commissioner” and, in this Act, is referred to as a “Commissioner”. (2) A temporary Commissioner appointed under section 9 shall not be regarded as a member of the Commission, but this is without prejudice to the provisions of that section. Performance of Commission’s functions through Commissioners and staff 5. (1) Without prejudice to the general law in respect of bodies corporate performing, through natural persons, functions and to subsection (2) — (a) the Commission’s functions in relation to adjudicating on, hearing, determining and disposing of appeals under this Act (or the Act of 1997), and the doing of all other things in that behalf, are performable through the Commissioners, and (b) the provision made in respect of those matters by this Act (or the Act of 1997) is, accordingly, expressed by reference to the Commissioners and not the Commission. (2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6 (2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority. (3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise. Functions of Commissioners 6. (1) The Commissioners may perform such functions as are assigned to them by this Act and by the Taxation Acts. (2) Without prejudice to the generality of subsection (1), the Commissioners shall perform the following functions in relation to the Taxation Acts— (a) deciding whether or not to accept an appeal, (b) deciding whether to declare, under section 949N(3) (inserted by section 34 ) of the Act of 1997, that a refusal to accept an appeal is final, (c) deciding on the appropriate procedure to be adopted in relation to an adjudication of an appeal, (d) giving directions to the parties to an appeal, (e) fixing dates, times and places for the hearing of appeals, (f) hearing an appeal where the Commissioners have decided that a hearing is the appropriate method of adjudicating on the appeal, (g) determining appeals, (h) providing written determinations, (i) publishing determinations, (j) stating and signing cases stated for the opinion of the High Court, (k) establishing and maintaining efficient and effective systems and procedures so as to secure the processing, adjudication and determination of appeals in a timely and effective manner, and (l) doing all such other things as they consider conducive to the resolution of disputes between appellants and the Revenue Commissioners and the establishment of the correct liability to tax of appellants. (3) References in subsection (2) to accepting an appeal shall be read in accordance with Chapter 2 of Part 40A (inserted by section 34 ) of the Act of 1997. (4) The Commissioners shall perform their functions in a manner that has regard to the need for proceedings before the Commissioners— (a) to be accessible and fair, and (b) to be conducted as expeditiously as possible. (5) The Commissioners may adopt rules of procedure with respect to any of their functions and shall publish any rules so adopted. Functions of Commissioners performable by one of their number 7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners. (2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6 (5), be done by any one of the Commissioners. Appointment of Commissioners 8. (1) In this section “Act of 2004” means the Public Service Management (Recruitment and Appointments) Act 2004 . (2) Subject to subsections (6) and (7), a Commissioner shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (3). (3) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as a Commissioner in accordance with the relevant provisions of the Act of 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment. (4) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as a Commissioner; the Public Appointments Service, in performing its functions under subsection (3), shall satisfy itself that those requirements are complied with by a candidate. (5) Without prejudice to the generality of subsection (4), the requirements that may be specified by the Minister under that subsection include— (a) the minimum period of practical experience, or type of practical experience, required of a candidate, (b) the academic or professional qualifications to be possessed by a candidate, and (c) subject to the Employment Equality Act 1998 , the health and age of a candidate. (6) Notwithstanding subsection (2), the Minister may appoint as a Commissioner a person who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997. (7) Notwithstanding subsection (2), in the following circumstances, that is— (a) a person has, in accordance with subsection (2), already beenappointed as a Commissioner, and (b) that person’s first term of office as Commissioner expires by passage of time, then that person may be reappointed as a Commissioner by the Minister for a second term as provided for under section 13 (3). (8) A person shall not be appointed as a Commissioner for more than 2 consecutive terms of office. (9) If the circumstances specified in paragraphs (a) and (b) of subsection (7) apply in relation to a person but the person is not reappointed as a Commissioner under section 13 (3), the Minister shall lay a statement before Dáil Éireann giving the reason for not so reappointing the person. Temporary Commissioners 9. (1) Subject to subsection (3), the Minister may from time to time appoint a judge of the Circuit Court (in this Act referred to as a “temporary Commissioner”) to perform a function of a Commissioner where the Commissioners are precluded from performing the function in accordance with section 11 (recusal). (2) The Minister may from time to time appoint a person on a temporary basis (in this Act also referred to as a “temporary Commissioner”) to perform a function of a Commissioner where, in the opinion of the Minister, circumstances (apart from those mentioned in subsection (1)) require such an appointment to be made. (3) The appointment of a judge of the Circuit Court as a temporary Commissioner shall not be made without the approval of the President of the Circuit Court. (4) A person shall be appointed as a temporary Commissioner upon such terms and conditions as the Minister determines to be appropriate and specifies in the appointment. (5) Without prejudice to the generality of subsection (4), an appointment under this section shall specify— (a) the period for which the appointment is to remain in force, and (b) the function or functions to be performed by the person appointed as a temporary Commissioner. (6) The following provisions of this Act shall not apply to a temporary Commissioner, namely — (a) section 8 , (b) section 12 , but this exclusion applies only to a temporary Commissioner appointed under subsection (1), (c) sections 13 and 14, and (d) section 15 (2) to (6). (7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4 (2),to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of— (a) this Act, other than those disapplied by subsection (6), or (b) the Taxation Acts, as are relevant to the performance of that function, to— (i) a Commissioner, or (ii) a member of the Commission, shall be read as including references to a temporary Commissioner. Independence 10. Subject to this Act, the Commission and its members shall be independent in the performance of their functions. Recusal 11. Where a Commissioner is interested in the Commissioner’s own right or in the right of any other person in any matter under appeal to the extent that the Commissioner considers that he or she will be unable to act impartially in the adjudication and determination of the matter, the Commissioner shall not take any part in that adjudication and determination. Declaration on appointment 12. (1) Every person who is appointed as a Commissioner shall, before the first occasion of performance by the person of his or her functions as Commissioner, make and subscribe the declaration set out in Schedule 1 . (2) For the avoidance of doubt,subsection (1) shall not apply in a case where a Commissioner is reappointed in accordance with section 13 (3). (3) The declaration referred to in subsection (1) shall be made before a Peace Commissioner. Term of office 13. (1) The appointment of a person as a Commissioner shall be on a full-time basis. (2) A person shall be appointed as a Commissioner for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly. (3) If the circumstances specified in section 8 (7)(a) and (b) apply to a person, then that person may be reappointed as a Commissioner by the Minister for a second term. (4) The period of that second term shall be such as the Minister determines and specifies in the reappointment but shall not exceed 7 years. (5) In addition to the limit provided by subsection (2) or (4) concerning the period of a Commissioner’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15 (1) (Commissioner must retire at retirement age) being complied with. Terms and conditions of Commissioner’s appointment 14. (1) Subject to subsections (2) and (4), the appointment of a person as a Commissioner shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines. (2) There shall be paid to each Commissioner such remuneration as the Minister for Public Expenditure and Reform may from time to time determine. (3) A Commissioner shall not hold any other office or employment in respect of which emoluments are payable or carry on any trade, business or profession. (4) In relation to a person to whom subsection (5) applies, the terms and conditions of his or her appointment as a Commissioner shall, notwithstanding subsections (1) and (2), not be different from those to which the office of Appeal Commissioner referred to in subsection (5) was, immediately before the establishment day, subject. (5) This subsection applies to a person appointed as a Commissioner who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997. Superannuation 15. (1) A Commissioner shall retire on attaining retirement age. (2) Subject to subsection (3), the Minister shall, with the consent of the Minister for Public Expenditure and Reform, make and carry out, in accordance with its terms, a scheme or schemes for the granting of pensions, gratuities or other allowances on retirement or death to or in respect of persons who have held the office of Commissioner. (3) A scheme made under this section shall not provide for the granting of pensions, gratuities or other allowances to or in respect of a person referred to in subsection (2) where the Single Public Service Pension Scheme applies to that person by virtue of Chapter 2 of Part 2 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 . (4) The Minister may, with the consent of the Minister for Public Expenditure and Reform, at any time make and carry out, in accordance with its terms, a scheme or schemes amending or revoking a scheme under this section. (5) A scheme under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House sits after the scheme is laid before it, the scheme shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder. (6) In this section “retirement age” means the age specified in section 13 (2) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 or such later age as the Minister for Public Expenditure and Reform may, by order, determine under that Act. Resignation 16. (1) A Commissioner may resign by written notice to the Minister stating his or her intention to do so. (2) Such a resignation shall take effect from a date that is not less than 3 months after the date of the notice referred to in subsection (1) unless the Minister approves its taking effect on an earlier date. Removal from office 17. (1) The Minister may for stated reasons at any time remove a Commissioner from office for misbehaviour. (2) Without prejudice to subsection (1), the Minister may at any time remove a Commissioner from office where the Minister considers that— (a) the Commissioner has become incapable through ill health of effectively performing his or her functions as a Commissioner, (b) the Commissioner’s removal is necessary or expedient for the effective performance by the Commission of its functions, or (c) a conflict of interest (with regard to the performance by the Commission of its functions) arises on the part of the Commissioner of such significance that the Commissioner should cease to hold office. (3) Where the Minister removes a Commissioner from office he or she shall lay a statement before Dáil Éireann giving the reason for the removal. Disqualification of Commissioner 18. (1) A Commissioner shall cease to hold office on— (a) being adjudicated bankrupt, (b) making a composition or arrangement with creditors, (c) being convicted, on indictment, of an offence, or (d) ceasing to be ordinarily resident in the State. (2) Where a Commissioner— (a) is nominated as a member of Seanad Éireann, (b) is nominated to stand as a candidate for election as a member of either House of the Oireachtas or to the European Parliament, (c) is regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to the European Parliament to fill a vacancy, or (d) is or becomes a member of a local authority, he or she shall thereupon cease to hold office. (3) A person who is, for the time being, entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a Commissioner. Funding of Commission 19. There shall be paid to the Commission out of moneys provided by the Oireachtas such allowances for expenses as the Minister for Public Expenditure and Reform may from time to time determine. Staff of Commission 20. (1) There shall be employed in the office of the Commission so many officers and servants as the Minister shall from time to time determine after consultation with the Minister for Public Expenditure and Reform. (2) Members of the staff of the Commission shall be civil servants within the meaning of the Civil Service Regulation Act 1956 . Reports to Minister 21. (1) The Commissioners shall, on or before 31 March in each year after the year in which this section comes into operation— (a) prepare a report in relation to the performance of their functions in the preceding year, and (b) submit the report to the Minister. (2) The Minister shall cause copies of the report referred to in subsection (1) to be laid before each House of the Oireachtas, and, as soon as practicable after that is done, the Commissioners shall publish the report on the internet. (3) The reference in subsection (1)(a) to the preceding year shall, in the case of the first report to be prepared under this section, be read as a reference to the period commencing on the establishment day and ending on 31 December 2015. (4) Where the inclusion of the following information is required— (a) by the Minister, which requirement the Minister (by virtue of this paragraph) has power to make, or (b) by virtue of any enactment apart from this subsection, the report referred to in subsection (1) shall include such information of a statistical nature in relation to— (i) the notification of appeals, (ii) refusals to accept (within the meaning of Chapter 2 of Part 40A, inserted by section 34 , of the Act of 1997) appeals, and (iii) the adjudication on, and the hearing and determination of, appeals, as is specified in the requirement of the Minister or the enactment concerned. (5) The Commissioners may, from time to time, prepare and submit to the Minister such other reports in relation to their activities as they consider appropriate. (6) The Minister may require the Commissioners, by direction in writing, to prepare and submit to him or her a report in relation to any particular matter relating to the activities of the Commissioners as the Minister considers appropriate. (7) The Commissioners shall comply with a direction under subsection (6). (8) This section shall not operate to require the Commissioners to include information in the report referred to in subsection (1) or (6) that, in their opinion, would prejudice the performance by the Commissioners of their functions. PART 3 Transitional Provisions Part 3 (Interpretation) 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. Part 40 not to apply in case of appeal made on or after the commencement date 23. Part 40 shall not apply to an appeal made on or after the commencement date. Existing appeals: extent of application of Parts 40 and 40A to them 24. The extent of the application of the provisions of Part 40 and Part 40A, respectively, to an appeal made before the commencement date (in this Part referred to as an “existing appeal”) is provided for in sections 25 to 31 . Application of section 933(1) of Act of 1997 to existing appeal 25. (1) In this section references to section 933 are references to section 933 of the Act of 1997. (2) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the following is the case— (a) the person has not appealed against the refusal in accordance with section 933(1)(c), and (b) the period specified in that provision for the person’s doing so has not expired on or before the commencement date, then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal. (3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal. (4) Where either— (a) an application by a person under subsection (1)(a) of section 933 has not been refused under subsection (1)(b) of that section, or (b) such an application is allowed by the Appeal Commissioners either pursuant to subsection (1)(d)(ii) of section 933 or following a hearing referred to in subsection (1)(d)(iii) of that section, then, for the purposes of the application of section 27 (2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act. Application of section 933(7) of Act of 1997 to existing appeal 26. (1) In this section references to section 933 are references to section 933 of the Act of 1997. (2) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the following is the case— (a) the person has not appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, and (b) the period specified in the appropriate provision for the person’s doing so has not expired on or before the commencement date, then section 933(7)(c) or (f), as appropriate, shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with the appropriate provision, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal. (3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal. (4) Where, before the commencement date, either— (a) an application by a person under subsection (7)(a) or (d) of section 933 has not been refused under subsection (7)(b) or (e), as the case may be, of that section, or (b) such an application is allowed by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, then, for the purposes of the application of section 27 (2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act. Existing appeals: transition from procedures under Part 40 to those under Part 40A 27. (1) In this section “steps” includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25 (2) and (3). (2) Without prejudice to subsections (3) to (5), if, before the commencement date, one or more steps under Part 40 in relation to an existing appeal remain to be taken, then on and from the commencement date— (a) no such steps shall be taken under Part 40, and (b) the steps under Part 40A analogous to those steps shall be taken, and the provisions of Part 40A relevant to the taking of those steps shall apply accordingly. (3) Notwithstanding subsection (2), Chapters 1 and 3 of Part 40A shall apply to an existing appeal. (4) Notwithstanding subsection (2), where, in relation to an existing appeal— (a) a hearing has commenced but is not completed before the commencement date, (b) a hearing has been completed but the Appeal Commissioners have not made a determination before that date, or (c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date, sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal. (5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal. Appeal Commissioners vacating office before hearing or determination of appeal completed 28. Where, in relation to an existing appeal— (a) a hearing has commenced but is not completed before the commencement date, or (b) a hearing has been completed but a determination has not been made before that date, by the one or more Appeal Commissioners who presided over the hearing (and the omission to complete or do the foregoing thing is due to those Appeal Commissioners having vacated, in whatever circumstances, office), the appeal shall, as one or more other Appeal Commissioners decide, either— (i) be reheard by the latter Appeal Commissioners as if the first hearing had not taken place, or (ii) instead of being reheard, be adjudicated on and determined, subject to subsection (3) of that section, in accordance with section 949U of the Act of 1997, and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly. Cases stated - particular instances of steps remaining to be taken 29. (1) With respect to the provisions made by this section and section 30 — (a) those provisions supplement section 27 (2), and (b) so far as those provisions provide for the taking of steps after the commencement date, those provisions shall be read as providing for those steps to be taken under Part 40A (or under that Part in conjunction with the additional provision made by those provisions), and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly. (2) If— (a) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination of the Appeal Commissioners remain to be taken before the commencement date, and (b) the one or more Appeal Commissioners who heard the appeal have vacated, in whatever circumstances, office, the vacation of office by those Appeal Commissioners shall not prevent the application of section 27(2) to the taking of such steps, which steps may be taken after the commencement date by one or more other Appeal Commissioners. (3) Subsection (4) applies if the circumstances referred to in subsection (2)(a) apply in the particular case, irrespective of whether the circumstances referred to in subsection (2)(b) also apply in the particular case (and if the circumstances referred to in both of those paragraphs so apply subsection (4) applies notwithstanding that subsection (2) provides for certain steps to be taken by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal referred to in that subsection). (4) Where this subsection applies, the Appeal Commissioners shall serve a notice on each of the parties to the appeal, the subject of the proposed case stated, requesting the party to state to the Appeal Commissioners, within a period specified in the notice, whether the party wishes— (a) the Appeal Commissioners to rehear the appeal, or (b) the completion and signing of the case stated to be proceeded with. (5) Where both of the parties state to the Appeal Commissioners, within the period specified in the notice concerned under subsection (4) — (a) that they wish the appeal to be reheard by the Appeal Commissioners, the appeal shall be reheard by the Commissioners, or (b) that they wish the completion and signing of the case stated to be proceeded with— (i) subject to subparagraph (ii), the Commissioners shall complete the case stated and sign it, or (ii) if section 30 applies, the Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section. (6) Subject to subsection (7), if the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), the Appeal Commissioners shall complete the case stated and sign it. (7) If— (a) the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), and (b) section 30 applies, the Appeal Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section. (8) Subsection (9) applies to a case stated sent to the High Court in circumstances in which, by virtue of this section (or this section and section 30), a case stated may be completed and signed by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal, the subject of the case stated, and the reference in subsection (9) to the relevant circumstances is a reference to both— (a) the fact of the second-mentioned Commissioners in this subsection having vacated, in whatever circumstances, office, and (b) the fact of the case stated having been completed and signed by the first-mentioned Commissioners in this subsection. (9) If, on or after the sending to it of a case stated to which this subsection applies, the High Court is of the opinion that having regard to— (a) the particular issues arising in the case stated, or (b) the likelihood of there being exercised by it the powers under section 949AR(1)(b) or (2) of the Act of 1997 in relation to the case stated, the proceeding by it to deal, or further deal, with the case stated would not, by reason of the relevant circumstances, be consistent with the due administration of justice, it shall decline to deal, or further deal, with the case stated and may make an order directing that the appeal, the subject of the case stated, be reheard by the Appeal Commissioners or such other order as it deems just. Supplemental provisions in relation to section 29 30. (1) In this section “appeal” means the appeal the subject of the determination referred to in section 29 (2)(a). (2) If, before the commencement date— (a) the one or more Appeal Commissioners who heard the appeal had recourse to the practice of permitting the parties to the appeal to agree the terms of a draft of the case stated (with a view to the parties submitting such terms, as so agreed, to the Appeal Commissioners), and (b) such terms have not been agreed between the parties and submitted to the Appeal Commissioners, then, subject to subsection (3), as soon as practicable after the commencement date the Appeal Commissioners shall serve a notice on each of the parties requesting them, within a period specified in the notice, to endeavour to agree the terms of a draft of the case stated and submit such terms, as so agreed, to the Appeal Commissioners and that notice shall contain a statement that, if the parties do not agree the terms of such a draft, and submit them to the Appeal Commissioners, within the foregoing period, the Appeal Commissioners shall take the action referred to in subsection (4). (3) A notice under subsection (2) — (a) shall not be served before the service of a notice under section 29 (4) in relation to the appeal, and (b) shall not, in any event, be served if the service of a notice under section 29 (4) in relation to the appeal has resulted in a statement that falls within section 29 (5)(a). (4) If the terms of a draft of the case stated, as agreed between the parties, are not submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), the Appeal Commissioners shall, as soon as practicable, complete the case stated and sign it. (5) If— (a) the terms of a draft of the case stated, as agreed between the parties, are submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), or (b) before the service of such a notice on them, the terms of a draft of the case stated, as agreed between the parties, have been submitted to the Appeal Commissioners, the Appeal Commissioners shall, using the whole or part of those terms as they determine for the following purpose (or the whole or part of them with such modifications as they determine and make to them for the following purpose), complete the case stated and sign it. Transmission of existing appeals to Appeal Commissioners 31. (1) Where, before the commencement date, following the completion of steps under section 933(1) or (7) of the Act of 1997 in relation to an existing appeal it fell to the Revenue Commissioners to transmit the appeal to the Appeal Commissioners but such transmission has not been done before that date, the Revenue Commissioners shall, subject to subsections (2) and (6), transmit the appeal to the Appeal Commissioners as soon as practicable after that date. (2) Before transmitting the appeal to the Appeal Commissioners, the Revenue Commissioners shall notify the appellant of the requirement imposed on the Revenue Commissioners under subsection (1) in that behalf, and such notification shall request the appellant to indicate to the Revenue Commissioners whether he or she wishes— (a) to settle the appeal by agreement in accordance with section 949V of the Act of 1997 as if a notice of appeal had been given to the Appeal Commissioners, or (b) to have the appeal transmitted to the Appeal Commissioners, and the Revenue Commissioners may, in such a notification, specify the period within which the appellant must indicate to them the person’s wishes as to the matters referred to in paragraphs (a) and (b). (3) At any time after the commencement date (and at that time the Revenue Commissioners have not complied with subsection (2) in relation to the appeal concerned), the appellant concerned may apply to the Appeal Commissioners for a direction requiring the Revenue Commissioners to transmit the appeal to the Appeal Commissioners and the Appeal Commissioners having considered the application may give such a direction accordingly. (4) If, for whatever reason, the Revenue Commissioners are unable to effect the notification of an appellant required under subsection (2), they shall, subject to subsection (6), transmit the appeal to the Appeal Commissioners. (5) Where, following notification of the appellant under subsection (2), the wishes of the appellant indicated to the Revenue Commissioners in accordance with that subsection are those referred to in paragraph (a) of that subsection, but the appeal is not settled by agreement as mentioned in that paragraph, the Revenue Commissioners shall transmit the appeal to the Appeal Commissioners. (6) Notwithstanding subsections (1) and (4), the Revenue Commissioners shall not be required to transmit an appeal to the Appeal Commissioners if the Revenue Commissioners, having reviewed the matter being appealed, form the view that the action, decision or determination that gave rise to the appeal should not be upheld, and where such a view is formed by them— (a) that view shall be reduced to writing, and (b) all steps as are appropriate in consequence of the formation of that view shall be taken by them. Transitional provision in relation to records 32. Each record held by the Appeal Commissioners appointed in accordance with section 850 of the Act of 1997, being a record held by them immediately before the establishment day, shall, and on and from that day, be taken to be held by the Commission. References to Appeal Commissioners in other enactments 33. References to Appeal Commissioners (however expressed) in any Act passed before the establishment day, or in any instrument made before that day under an Act, shall be read as references to Appeal Commissioners appointed under this Act, unless the context otherwise requires. PART 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997 Appeals to Tax Appeals Commission under Act of 1997 34. The Act of 1997 is amended by inserting the following Part after Part 40— “Part 40A Appeals to Appeals Commissioners Chapter 1 Interpretation and General Interpretation 949A. In this Part— ‘Acts’ means— (a) the Tax Acts, (b) the Capital Gains Tax Acts, (c) Parts 18A to 18D, (d) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act, (e) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act, (f) the Value-Added Tax Consolidation Act 2010 , and the enactments amending or extending that Act, (g) the statutes relating to the duties of excise and to the management of those duties, (h) the Customs Act 2015 and the enactments amending or extending that Act, (i) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act, and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax; ‘appealable matter’ means any matter in respect of which an appeal is authorised by the Acts; ‘Appeal Commissioner’ has the same meaning as it has in the Finance (Tax Appeals) Act 2015; ‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1); ‘determination’ means a decision made by the Appeal Commissioners, following the completion of their adjudication of a matter under appeal, in disposing of the appeal; ‘late appeal’ means an appeal that is made after the end of the period specified by the Acts for the making of the appeal; ‘party’ means either the appellant in the appeal or the Revenue Commissioners; ‘proceedings’ includes— (a) all of the proceedings involved in the conduct of an appeal from the making of the appeal, and (b) if the following step occurs, the sending of a completed and signed case stated to the party requesting the case stated; ‘Revenue officer’ means an officer of the Revenue Commissioners; ‘statement of case’ shall be construed in accordance with section 949Q(1); ‘tax’ means any income tax, corporation tax, capital gains tax, value added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge that is placed under the care and management of the Revenue Commissioners. Delegation of acts and functions of the Revenue Commissioners 949B. Any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners may be done or performed by any one or more of their officers acting under their authority. Electronic means 949C. (1) Where such is provided for in accordance with subsection (3) — (a) any act or function that is authorised by this Part to be done or to be performed by the Revenue Commissioners or by the Appeal Commissioners may be done or performed through electronic means, and (b) any act that this Part requires a person to perform (or that the Revenue Commissioners or the Appeal Commissioners may, under this Part, require, a person to perform) may be performed through electronic means. (2) Any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under this Part may be sent by post or, where such is provided for in accordance with subsection (3), by electronic means. (3) The Revenue Commissioners and the Appeal Commissioners may each, in their discretion, put arrangements in place for, or approve, the use of electronic means for any purpose of this section. (4) Those arrangements or that approval may stipulate, as a condition for electronic means being used for a foregoing purpose, that the person concerned comply with any requirements of the Revenue Commissioners or, as appropriate, the Appeal Commissioners of the kind referred to in sections 12 (2)(b) and 13 (2)(a) of the Electronic Commerce Act 2000 . Persons acting under authority 949D. (1) An appellant who wishes another person (in this section referred to as the ‘agent concerned’) to act under the appellant’s authority in relation to an appeal shall notify the Appeal Commissioners in writing accordingly and, for this purpose, shall provide the name and address of the agent concerned and any other information that the Appeal Commissioners may require. (2) The authority referred to in subsection (1) of the agent concerned may be revoked by the appellant; where that authority is revoked by the appellant or it otherwise ceases to have effect, the appellant shall, in writing, notify the Appeal Commissioners of that fact forthwith. (3) Unless and until the foregoing revocation or cesser of effect is notified in writing to the Appeal Commissioners, the Appeal Commissioners may treat any act that is required, or permitted to be performed, by the appellant under this Part as so performed by the appellant, if the act has been performed by the agent concerned. Directions 949E. (1) The Appeal Commissioners may, on their own initiative or on the application of a party, give a direction at any time to a party in relation to the conduct or disposal of an appeal, including a direction amending an earlier direction or suspending or setting aside its operation. (2) Without prejudice to the generality of subsection (1), the matters in relation to which the Appeal Commissioners may give a direction include— (a) requiring a party to provide, to the Appeal Commissioners or to another party, documents, statements, accounts, returns, computations, explanations, particulars, records, certificates, declarations, schedules and such other items or information as they consider relevant to the adjudication of the matter under appeal, (b) consolidating or hearing together 2 or more appeals raising common or related issues, (c) staying proceedings, (d) holding a preliminary hearing, (e) adjourning a hearing, and (f) extending the time within which a direction must be complied with. (3) In a case in which the giving by them of a direction is applied for by a party, such an application shall be made— (a) by sending, in writing, the application to the Appeal Commissioners, or (b) orally, during the course of a hearing or preliminary hearing, and shall include the reason for seeking the direction. (4) A direction by the Appeal Commissioners may be given by them orally but, where this happens, the terms of the direction shall be reduced to writing as soon as practicable thereafter unless the Appeal Commissioners consider this to be unnecessary. (5) Where the Appeal Commissioners give a direction then, unless they consider that there is a good reason not to do so, they shall send a written notice of the direction to each party and to any other person affected by that direction. (6) A party who asserts that a direction ought not to have been given by the Appeal Commissioners or that a direction given by them should be amended shall apply to the Commissioners for a direction setting aside or suspending its operation or, as appropriate, amending it. (7) That application shall be made not later than 14 days after the date on which the party was notified of the first-mentioned direction in subsection (6). (8) Where the direction given is one requiring compliance with its terms, it shall specify a date by which these terms are to be complied with. (9) Where a direction requires the provision of such items or information as are referred to in subsection (2)(a), it may specify the format in which those items are to be provided. (10) A party to whom a direction is given shall comply with it. (11) Where a party applies in writing for a direction, the party shall, at the time of such application, send a copy of the application to the other party. Joining of additional parties to appeal 949F. (1) Where an appeal is made in relation to— (a) a decision of a Revenue officer on an apportionment, (b) a determination of an amount referred to in section 100A, or (c) a decision of an inspector under section 121(7), and the decision or determination affects the liability to tax of a person, other than a person in respect of whom the decision or determination was made, each person so affected may apply to the Appeal Commissioners for, and the Appeal Commissioners on the making of such an application may give, a direction making the person a party to the appeal. (2) Save insofar as that provision is inconsistent with subsection (1), each provision of section 949E shall apply to a direction under this section. Withdrawal and dismissal of appeals 949G. (1) An appellant may withdraw his or her appeal by giving notice in writing in that behalf to the Appeal Commissioners before they make a determination. (2) Where an appeal is withdrawn in accordance with subsection (1), the Appeal Commissioners shall notify the other party in writing accordingly. (3) Where— (a) the matters the subject of an appeal have been settled by agreement between the parties before the Appeal Commissioners make a determination, (b) an appeal is refused by the Appeal Commissioners under section 949N(1)(b) or (c), or (c) an appeal is treated as withdrawn under section 949AA(2), then, in each case, the appeal shall, subject to subsection (4), be treated as if it has been dismissed by the Appeal Commissioners. (4) To the extent that the basis for an agreement, as referred to in subsection (3), involves acceptance by the parties that the decision appealed from shall not stand in whole or in part, then nothing in that subsection shall be construed as affecting any agreement of the parties in that regard. (5) Where an appeal is dismissed under section 949AV, or treated as dismissed— (a) the Appeal Commissioners shall not be required to make a determination, and (b) the matter that was appealed shall be treated as if no notice of appeal has been given. Flexible proceedings 949H. (1) The Appeal Commissioners shall, subject to the provisions of this Part, endeavour to the best of their ability to manage and conduct proceedings in a way that will meet the reasonable expectations of members of the public (and in particular tax payers) with regard to— (a) undue formality being avoided, and (b) a flexible approach being adopted by the Commissioners in respect of procedural matters. (2) Without prejudice to the generality of subsection (1), the Appeal Commissioners shall— (a) provide an opportunity to the parties to settle the matter under appeal by agreement with each other, and (b) avoid delay insofar as this is compatible with the proper consideration of a matter under appeal. Chapter 2 Making and acceptance of appeals Notice of appeal 949I. (1) Any person who wishes to appeal an appealable matter shall do so by giving notice in writing in that behalf to the Appeal Commissioners. (2) A notice of appeal shall specify— (a) the name and address of the appellant and, if relevant, of the person acting under the appellant’s authority in relation to the appeal, (b) in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of ‘tax reference number’ in section 885(1) is appropriate, (c) the appealable matter in respect of which the appeal is being made, (d) the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds, and (e) any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection. (3) Where the provisions of the Acts relevant to the appeal concerned require conditions specified in those provisions to be satisfied before an appeal may be made, a notice of appeal shall state whether those conditions have been satisfied. (4) Where an appeal is a late appeal, the notice of appeal shall state the reason the appellant was prevented from making the appeal within the period specified by the Acts for doing so. (5) A copy of the notification that was received from the Revenue Commissioners (that is to say, the notification in respect of the matters the subject of the appeal) shall be appended to a notice of appeal. (6) A party shall not be entitled to rely, during the proceedings, on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners are satisfied that the ground could not reasonably have been stated in the notice. Valid appeal and references in this Part to acceptance of an appeal 949J.(1) For the purposes of this Part, an appeal shall be a valid appeal if— (a) it is made in relation to an appealable matter, and (b) any conditions that are required (by the provisions of the Acts relevant to the appeal concerned) to be satisfied, before an appeal may be made, are satisfied before it is made. (2) References in this Part to an appeal being accepted by the Appeal Commissioners shall be construed as references to their determining that, for the time being (on the facts and information then available to them)— (a) the appeal is a valid appeal, and (b) there are no grounds for their invoking section 949N(1)(c) as a basis for not proceeding as subsequently mentioned in this subsection, and, accordingly, that they should proceed to deal with the appeal. (3) However, any such determination of the Appeal Commissioners may be reversed by them as and when facts and information become av …