Finance (Local Property Tax) Act 2012
Appeal against Revenue determination that liable person not entitled to deferral.
135.— (1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination.
(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners F155[in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination].
(3) F156[…]
Annotations
Amendments:
F155
Substituted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 5 para. 5(f) (i), S.I. No. 110 of 2016.
F156
Deleted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 5 para. 5(f) (ii), S.I. No. 110 of 2016.