Finance Act 2018

Right of appeal in relation to refund claims

49. Section 159A of the Principal Act is amended by inserting the following after subsection (1):

“(1A) Any person aggrieved by a decision of the Commissioners on a claim for repayment, within the meaning of section 159B(1), may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997 , within the period of 30 days after the date of the notification of the decision to that person.”.