Customs Act 2015
44. In this Part—
F10[‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;]
“decision” means any official act of the Commissioners or an officer of the Commissioners, being an act having legal effect on one or more specific or identifiable persons, relating to or under the Customs Acts, including a ruling on a particular case or a binding information within the meaning of F11[Article 33 of the Customs Code Regulation], but excluding a determination by the Commissioners under section 46.
Substituted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 6 para. 6(a), S.I. No. 110 of 2016.
Substituted (13.12.2016) by European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(c).