Finance Act, 1990
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PART VII Miscellaneous | ||
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Amendment of section 17 (tax deductions from payments to subcontractors in construction industry) of Finance Act, 1970 . |
131.— Section 17 (as amended by the Finance Act, 1976 ) of the Finance Act, 1970 , is hereby amended by the addition of the following subsections after subsection (13): | |
“(14) Any person who is aggrieved by a refusal by the Revenue Commissioners to issue a certificate of authorisation under this section may, by notice in writing to that effect given to the Revenue Commissioners within 30 days from the date of such refusal, apply to have his application heard and determined by the Appeal Commissioners. | ||
(15) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (14) as if it were an appeal against an assessment to income tax and, subject to subsection (16), all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications. | ||
(16) On the hearing of an appeal made under subsection (14) the Appeal Commissioners shall have regard to all matters to which the Revenue Commissioners may or are required to have regard under the provisions of this section. | ||
(17) For the purposes of the hearing or rehearing of an appeal under subsection (14), the Revenue Commissioners may nominate any of their officers to act on their behalf.”. |