Appeal Commissioners definition

Appeal Commissioners means persons appointed under section 850 of the TaxesConsolidation Act 1997 to be Appeal Commissioners for the purposes of the Income Tax Acts;

Appeal Commissioners means the Appeal Commissioners ap-

Appeal Commissioners means the Appeal Commissioners appointed under section 850 of the Act of 1997;

Examples of Appeal Commissioners in a sentence

• The first part of the Appeals Act establishes the new Tax Appeals Commission (TAC) and deals with such matters as the appointment of Appeal Commissioners and their functions and independence.

• The procedure for appealing to the High Court on a point of law has been revised; the statement of the case for the High Court (‘case stated’) must now be prepared by the Appeal Commissioners themselves (instead of by agreement between the parties to the appeal) within a strict time limit of three months.

• To improve the transparency of the appeals process, the Appeal Commissioners are required to publish anonymised versions of all of their determinations.

• The transitional provisions are contained in Part 3 of the Appeals Act and cover such matters as appeals refused by Revenue, appellants who will retain the right to a Circuit Court rehearing and how appeals that were being dealt with by the retired Appeal Commissioners are to be progressed by the new Appeal Commissioners.

• However, the right to such a rehearing will be retained by those appellants whose hearing before the Appeal Commissioners had begun or had been completed before 21 March 2016.

More Definitions of Appeal Commissioners

Appeal Commissioners means the Appeal Commissioners appointed under section 103;

Appeal Commissioners means the Appeal Commissioners appointed under section 88 of the Income Tax Act, Chapter 194;

Appeal Commissioners means the Appeal Commissioners appointed under section 88;

Appeal Commissioners means the Appeal Commissioners as contemplated in the Taxes Act and any enactments in relation to VAT, stamp duties, capital acquisition tax or any other taxes which may arise in the State.

Appeal Commissioners means the Appeal commissioners appointed under section 108;

Appeal Commissioners means the appeal Com- missioners appointed under section 89 of the Income Tax Act.

Appeal Commissioners means the appeal commissioners appointed under section 108 of the Income Tax Act, Cap. 15.02;