IE · Finance (Tax Appeals) Act 2015
Finance (Tax Appeals) Act 2015
Inhalt
- Art. 1 Short title and commencement
- Art. 2 Interpretation
- Art. 3 Establishment of Tax Appeals Commission
- Art. 4 Membership of Commission
- Art. 4A Appointment of chairperson of Commission
- Art. 4B Resignation of chairperson
- Art. 4C Removal from office of chairperson
- Art. 4D Cessation of term of office of chairperson
- Art. 4E Temporary incapacity of chairperson
- Art. 4F Functions of chairperson
- Art. 4G Reporting to chairperson
- Art. 5 Performance of Commission’s functions through Commissioners and staff
- Art. 6 Functions of Commissioners
- Art. 7 Functions of Commissioners performable by one of their number
- Art. 8 Appointment of Commissioners
- Art. 9 Temporary Commissioners
- Art. 10 Independence
- Art. 11 Recusal
- Art. 12 Declaration on appointment
- Art. 13 Term of office
- Art. 14 Terms and conditions of Commissioner’s appointment
- Art. 14A Terms and conditions of chairperson's appointment
- Art. 15 Superannuation
- Art. 16 Resignation
- Art. 17 Removal from office
- Art. 18 Disqualification of Commissioner
- Art. 19 Funding of Commission
- Art. 20 Staff of Commission
- Art. 21 Reports to Minister
- Art. 22 Part 3 (Interpretation)
- Art. 23 Part 40 not to apply in case of appeal made on or after the commencement date
- Art. 24 Existing appeals: extent of application of Parts 40 and 40A to them
- Art. 25 Application of section 933(1) of Act of 1997 to existing appeal
- Art. 26 Application of section 933(7) of Act of 1997 to existing appeal
- Art. 27 Existing appeals: transition from procedures under Part 40 to those under Part 40A
- Art. 28 Appeal Commissioners vacating office before hearing or determination of appeal completed
- Art. 29 Cases stated - particular instances of steps remaining to be taken
- Art. 30 Supplemental provisions in relation to section 29
- Art. 31 Transmission of existing appeals to Appeal Commissioners
- Art. 32 Transitional provision in relation to records
- Art. 33 References to Appeal Commissioners in other enactments
- Art. 34 Appeals to Tax Appeals Commission under Act of 1997
- Art. 35 Consequential amendments to Parts 1 to 7 of Act of 1997
- Art. 36 Consequential amendments to Parts 8 to 18 of Act of 1997
- Art. 37 Consequential amendments to Parts 18A to 24 of Act of 1997
- Art. 38 Consequential amendments to Parts 24A to 33 of Act of 1997
- Art. 39 Consequential amendments to Parts 34 to 43 of Act of 1997
- Art. 40 Consequential amendments to Parts 44 to 48 of Act of 1997
- Art. 41 Consequential amendments to certain Schedules to Act of 1997
- Art. 42 Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments