Taxes Consolidation Act, 1997
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Confirmation and amendment of assessments.
[ITA67 s424; F(MP) A68 s3(2) and Sch PtI; CTA76 s 146(1); FA95 s173(1) (b)]
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937.—Where—
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(a) the Appeal Commissioners see cause to disallow an objection to a schedule by the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf, or
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(b) on the hearing of an appeal, the Appeal Commissioners are satisfied with the assessment, or if, after the delivery of a schedule, they are satisfied with the schedule and have received no information as to its insufficiency,
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they shall confirm or alter the assessment in accordance with the schedule, as the case may require.
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