Finance Act, 1995

Amendment of section 25 (appeals) of Principal Act.

137.—Section 25 of the Principal Act is hereby amended—

(a) in subsection (1) by the insertion after paragraph (ab) (inserted by the Act of 1992) of the following paragraph:

“(ac) a determination under section 8(3E),”,


(b) by the insertion of the following subsection after subsection (1):

“(1A) Where a person is aggrieved by a decision of the Revenue Commissioners that such person is not a taxable person then such person may, on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification of that decision to such person, appeal to the Appeal Commissioners.”,


(c) in subsection (2) by the insertion after paragraph (d) of the following paragraph:

“(dd) the refusal of an application for an appeal hearing;”.