Finance Act, 1998
|
Appeals. |
134.—(1) Part 40 of the Taxes Consolidation Act, 1997 , is hereby amended— | |
(a) in Chapter 1, by the insertion of the following section after section 944: | ||
“Publication of determinations of Appeal Commissioners. | ||
944A.—The Appeal Commissioners may make arrangements for the publication of reports of such of their determinations as they consider appropriate, but they shall ensure that any such report is in a form which, in so far as possible, prevents the identification of any person whose affairs are dealt with in the determination.”, | ||
and | ||
(b) in Chapter 2, by the insertion, in subsection (2) of section 945, of the following paragraph after paragraph (e): | ||
“(ee) the publication of reports of determinations of the Appeal Commissioners,”. | ||
(2) Section 25 (2) of the Value-Added Tax Act, 1972 , is hereby amended by the insertion of the following paragraph after paragraph (e): | ||
“(ee) the publication of reports of determinations of the Appeal Commissioners;”. | ||
(3) Section 52 (5) of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v): | ||
“(va) the publication of reports of determinations of the Appeal Commissioners;”. | ||
(4) This section shall apply to appeals determined by the Appeal Commissioners after the date of the passing of this Act. |