Finance Act, 2000

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Amendment of section 104 (appeals to Revenue Commissioners) of Finance Act, 1995.

98.— Section 104 of the Finance Act, 1995 , is amended—

(a) by the insertion of the following subsection after subsection (2):

“(2A) Any person who is the subject of any of the following acts of the Commissioners:

(a) a refusal to approve a person as an authorised warehousekeeper or a premises as a tax warehouse under section 105 of the Finance Act, 1992 , or a revocation, under that section, of any such approval that has been granted,

(b) a refusal to approve a person as a tax representative under section 108 of the Finance Act, 1992 , or a revocation, under that section, of any such approval that has been granted,

(c) a refusal to grant registration of a trader under section 110 (4) of the Finance Act, 1992 , or a revocation, under that section, of any such registration that has been granted,

(d) a decision in relation to the registration of a vehicle, or the amendment of an entry in or the deletion of an entry from, the register referred to in section 131 of the Finance Act, 1992 , by the Commissioners, or on their behalf, under that section 131,

(e) a determination of an open market selling price of a vehicle under section 133 (2) of the Finance Act, 1992 , or

(f) a granting, refusal or revocation of an authorisation under section 136 of the Finance Act, 1992 , or a decision in relation to the arrangements for payment of vehicle registration tax under that section 136,

may appeal against such an act to the Commissioners.”;

(b) in subsection (3), by the substitution of “(1), (2) or (2A)” for “(1) or (2)”; and

(c) in subsection (4), by the substitution of the following paragraphs for paragraphs (c) and (d):

“(c) the repayment of a duty of excise,

(d) the notification by the Commissioners of a refusal of a repayment by them of a duty of excise, or

(e) the notification by the Commissioners of the doing by them of an act referred to in subsection (2A),”.