Finance Act, 1999

Amendment of section 105 (appeals to the Appeal Commissioners) of Finance Act, 1995.

114.Section 105 of the Finance Act, 1995 , is hereby amended by the substitution of the following subsection for subsection (3):

“(3) Subject to the provisions of this section, the provisions of—

(a) Part 40, other than sections 942 , 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997 , and

(b) section 957 of that Act,

shall, with any necessary modifications, apply as they apply for the purpose of income tax.”.