Finance Act, 1995

Chapter V

Appeals in relation to Excise Duty

Definitions (Chapter V).

103.—In this Chapter—

“Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ;

“appellant” means a person who appeals to the Appeal Commissioners under section 104 or 105 , as appropriate;

“the Commissioners” means the Revenue Commissioners.