Finance (Local Property Tax) Act 2012
|
Appeal against Revenue determination that liable person not entitled to deferral. |
135.— (1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination. | |
(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice. | ||
(3) An appeal under subsection (2) shall be heard as if it were an appeal against a Revenue assessment and Part 9 shall apply accordingly. |