Finance Act, 1965
Procedure where claim is required to be referred to Special Commissioners of Income Tax.
40.—(1) The following provisions shall have effect in relation to claims required to be referred to the Special Commissioners of Income Tax under paragraph (a) of subsection (2) of section 54 of the Finance Act, 1963 , or under paragraph (a) of subsection (2) of section 39 of this Act:
(a) the Special Commissioners of Income Tax shall from time to time appoint times and places for the hearing of claims and the Clerk to the Special Commissioners shall give notice of those times and places to the Revenue Commissioners;
(b) the Revenue Commissioners shall give notice in writing to each person (other than a person whose claim has been treated as determined in accordance with subsection (2) of this section) who has given notice of claim of the time and place appointed for the hearing of his claim;
(c) a claim may be heard and determined by one Special Commissioner;
(d) in the case of the neglect or refusal of a person who has given notice of claim to attend before the Special Commissioners at the time and place appointed for the purpose of hearing claims, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it at the time so appointed;
(e) if it is shown by application in writing to the satisfaction of the Special Commissioners of Income Tax that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of claim in due time or from attending at the hearing of the claim on the day fixed for that purpose, they may extend the time for giving notice of claim or postpone the hearing of his claim for such reasonable time as they think necessary or may admit the claim to be made by any agent authorised on his behalf;
(f) an inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf may attend every hearing of claim and shall be entitled—
(i) to be present during all the time of the hearing and at the determination of the claim,
(ii) to produce any lawful evidence against the claim, and
(iii) to give reasons against the claim;
(g) the Special Commissioners of Income Tax shall permit any barrister or solicitor to plead before them on behalf of the claimant or the Revenue Commissioners, either viva voce or in writing, and shall hear any accountant, being any person who has been admitted a member of an incorporated society of accountants;
(h) if it appears to the Special Commissioners of Income Tax by whom the claim is heard, or to a majority of such Commissioners, by examination of the claimant on oath or affirmation, or by other lawful evidence that the claim is justified, they shall determine in favour of the claim but otherwise they shall determine against the claim;
(i) where the Special Commissioners of Income Tax have entertained a claim and, after hearing argument on the claim, have postponed giving their determination either for the purpose of considering the argument or for the purpose of affording to the claimant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing to be necessary, cause their determination to be sent by post to the claimant and to the Revenue Commissioners;
(j) where the Special Commissioners have determined a claim, their determination shall be final and conclusive, save that the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall, with the necessary modifications, apply in the same manner as in the case of an appeal against an assessment to income tax.
(2) If a person has made a claim under paragraph (a) of subsection (2) of section 39 of this Act and, at any time before the time fixed for hearing his claim by the Special Commissioners of Income Tax, he, or a person acting on his behalf in relation to the claim, notifies the Revenue Commissioners in writing that he desires not to proceed with his claim, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it on the date upon which he so notifies the Revenue Commissioners.