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Number 59 of 2015
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Finance (Tax Appeals) Act 2015
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CONTENTS
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PART 1
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Preliminary and General
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Section
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1. Short title and commencement
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2. Interpretation
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PART 2
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Tax Appeals Commission
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3. Establishment of Tax Appeals Commission
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4. Membership of Commission
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5. Performance of Commission’s functions through Commissioners and staff
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6. Functions of Commissioners
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7. Functions of Commissioners performable by one of their number
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8. Appointment of Commissioners
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9. Temporary Commissioners
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10. Independence
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11. Recusal
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12. Declaration on appointment
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13. Term of office
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14. Terms and conditions of Commissioner’s appointment
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15. Superannuation
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16. Resignation
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17. Removal from office
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18. Disqualification of Commissioner
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19. Funding of Commission
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20. Staff of Commission
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21. Reports to Minister
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PART 3
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Transitional Provisions
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22. Part 3 (Interpretation)
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23. Part 40 not to apply in case of appeal made on or after the commencement date
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24. Existing appeals: extent of application of Parts 40 and 40A to them
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25. Application of section 933(1) of Act of 1997 to existing appeal
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26. Application of section 933(7) of Act of 1997 to existing appeal
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27. Existing appeals: transition from procedures under Part 40 to those under Part 40A
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28. Appeal Commissioners vacating office before hearing or determination of appeal completed
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29. Cases stated - particular instances of steps remaining to be taken
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30. Supplemental provisions in relation to section 29
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31. Transmission of existing appeals to Appeal Commissioners
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32. Transitional provision in relation to records
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33. References to Appeal Commissioners in other enactments
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PART 4
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Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997
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34. Appeals to Tax Appeals Commission under Act of 1997
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PART 5
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Consequential Amendments to Act of 1997 and Certain Other Enactments
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35. Consequential amendments to Parts 1 to 7 of Act of 1997
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36. Consequential amendments to Parts 8 to 18 of Act of 1997
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37. Consequential amendments to Parts 18A to 24 of Act of 1997
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38. Consequential amendments to Parts 24A to 33 of Act of 1997
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39. Consequential amendments to Parts 34 to 43 of Act of 1997
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40. Consequential amendments to Parts 44 to 48 of Act of 1997
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41. Consequential amendments to certain Schedules to Act of 1997
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42. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments
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SCHEDULE 1
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Declaration to be made by Appeal Commissioner
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SCHEDULE 2
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Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments
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PART 1
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Consequential Amendments to Stamp Duties Consolidation Act 1999
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PART 2
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Consequential Amendments to Finance Act 2001
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PART 3
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Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003
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PART 4
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Consequential Amendments to Value-Added Tax Consolidation Act 2010
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PART 5
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Consequential Amendments to Finance (Local Property Tax) Act 2012
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PART 6
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Consequential Amendments to Customs Act 2015
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Acts Referred to
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Capital Acquisitions Tax Consolidation Act 2003
(No. 1)
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Civil Service Regulation Act 1956
(No. 46)
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Customs Act 2015
(No. 18)
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Electronic Commerce Act 2000
(No. 27)
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Employment Equality Act 1998
(No. 21)
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European Parliament Elections Act 1997
(No. 2)
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Finance (Local Property Tax) Act 2012
(No. 52)
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Finance Act 2001
(No. 7)
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Finance Act 2012
(No. 9)
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Public Service Management (Recruitment and Appointments) Act 2004
(No. 33)
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Public Service Pensions (Single Scheme and Other Provisions) Act 2012
(No. 37)
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Social Welfare Consolidation Act 2005
(No. 26)
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Stamp Duties Consolidation Act 1999
(No. 31)
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Taxes Consolidation Act 1997
(No. 39)
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Value-Added Tax Consolidation Act 2010
(No. 31)
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Number 59 of 2015
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FINANCE (TAX APPEALS) ACT 2015
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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.
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[25 th December, 2015]
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Be it enacted by the Oireachtas as follows:
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