Court of Appeal Act 2014

Amendment of section 196 of Taxes Consolidation Act 1997

56. Section 196 of the Taxes Consolidation Act 1997 is amended by the substitution of the following subsection for subsection (1):

“(1) In this section, ‘a member of the Judiciary’ means—

(a) a judge of the Supreme Court,

(aa) a judge of the Court of Appeal,

(b) a judge of the High Court,

(c) a judge of the Circuit Court,

(cc) a specialist judge of the Circuit Court, or

(d) a judge of the District Court.”.