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.”. |