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Finance (Tax Appeals) Act 2015 (No. 59)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-2)1. Short title and commencement2. InterpretationPart 2 Tax Appeals Commission (ss. 3-21)3. Establishment of Tax Appeals Commission4. Membership of Commission4A. Appointment of chairperson of Commission4B. Resignation of chairperson4C. Removal from office of chairperson4D. Cessation of term of office of chairperson4E. Temporary incapacity of chairperson4F. Functions of chairperson4G. Reporting to chairperson5. Performance of Commission's functions through Commissioners and staff6. Functions of Commissioners7. Functions of Commissioners performable by one of their number8. Appointment of Commissioners9. Temporary Commissioners10. Independence11. Recusal12. Declaration on appointment13. Term of office14. Terms and conditions of Commissioner's appointment14A. Terms and conditions of chairperson's appointment15. Superannuation16. Resignation17. Removal from office18. Disqualification of Commissioner19. Funding of Commission20. Staff of Commission21. Reports to MinisterPart 3 Transitional Provisions (ss. 22-33)22. Part 3 (Interpretation)23. Part 40 not to apply in case of appeal made on or after the commencement date24. Existing appeals: extent of application of Parts 40 and 40A to them25. Application of section 933(1) of Act of 1997 to existing appeal26. Application of section 933(7) of Act of 1997 to existing appeal27. Existing appeals: transition from procedures under Part 40 to those under Part 40A28. Appeal Commissioners vacating office before hearing or determination of appeal completed29. Cases stated - particular instances of steps remaining to be taken30. Supplemental provisions in relation to section 2931. Transmission of existing appeals to Appeal Commissioners32. Transitional provision in relation to records33. References to Appeal Commissioners in other enactmentsPart 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997 (s. 34)34. Appeals to Tax Appeals Commission under Act of 1997Part 5 Consequential Amendments to Act of 1997 and Certain other Enactments (ss. 35-42)35. Consequential amendments to Parts 1 to 7 of Act of 199736. Consequential amendments to Parts 8 to 18 of Act of 199737. Consequential amendments to Parts 18A to 24 of Act of 199738. Consequential amendments to Parts 24A to 33 of Act of 199739. Consequential amendments to Parts 34 to 43 of Act of 199740. Consequential amendments to Parts 44 to 48 of Act of 199741. Consequential amendments to certain Schedules to Act of 199742. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendmentsSchedule 1 Declaration to be Made by Appeal CommissionerSchedule 2 Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential AmendmentsSchedule 2, Part 1 Consequential Amendments to Stamp Duties Consolidation Act 1999 (para. 1)Schedule 2, Part 2 Consequential Amendments to Finance Act 2001 (para. 2)Schedule 2, Part 3 Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003 (para. 3)Schedule 2, Part 4 Consequential Amendments to Value-Added Tax Consolidation Act 2010 (para. 4)Schedule 2, Part 5 Consequential Amendments to Finance (Local Property Tax) Act 2012 (para. 5)Schedule 2, Part 6 Consequential Amendments to Customs Act 2015 (para. 6)
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AI Summary of 3. Establishment of Tax Appeals Commission

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2019 - onwards
Version 3 of 3

3. Establishment of Tax Appeals Commission

(1) There shall stand established, on the establishment day, a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and which in this Act is referred to as the Commission.

(2) The Minister shall by order appoint a day to be the establishment day (in this Act referred to as the "establishment day") for the purposes of this Act.

(3) The Commission shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name.

(4) The seal of the Commission shall be authenticated by the signatures of both a member of the Commission, and a member of the staff of the Commission authorised by the Commissioners to act in that behalf.

(5) Judicial notice shall be taken of the seal of the Commission and any document purporting to be an instrument made by, and to be sealed with the seal of, the Commission shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof.

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