Finance (Tax Appeals) Act 2015

38.

Consequential amendments to Parts 24A to 33 of Act of 1997

38. (1) Part 24A of the Act of 1997 is amended by substituting the following for section 697G:

“Appeals

697G. (1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.

(2) One appeal only may be made where a notice is given to a tonnage tax company that is a member of a group of companies, but the appeal may be made jointly by 2 or more members of the group.”.

(2) Part 25A of the Act of 1997 is amended in section 705O by substituting the following for subsections (6) and (7):

“(6) A REIT aggrieved by a notice given to it by an authorised officer under subsection (4) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”.

(3) Part 26 of the Act of 1997 is amended—

(a) in section 711(2)(a) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if a company was the first buyer and carried on a trade to which section 749(1) applies;”,

(b) in section 730G—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(7) (a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (7):

“(7A) (a) Subject to paragraph (b), an assurance company aggrieved by an assessment made on that company under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an assurance company is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the assurance company makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(4) Part 27 of the Act of 1997 is amended—

(a) in section 734(6)(b) by substituting “such apportionment shall be made” for “the inspector or on appeal the Appeal Commissioners shall make such apportionment”,

(b) in section 737(8)(c)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the management company or the trustee was the first buyer and carried on a trade to which section 749(1) applies;”,

(c) in section 738(7)(a) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the undertaking for collective investment was the first buyer and carried on a trade to which section 749(1) applies;”,

and

(d) in section 739F—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (8):

“(9) (a) Subject to paragraph (b), an investment undertaking aggrieved by an assessment made on that undertaking under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an investment undertaking is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the investment undertaking makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(5) Part 28 of the Act of 1997 is amended—

(a) in section 748—

(i) in subsection (3)(b) by deleting “in the opinion of the Revenue Commissioners”, and

(ii) by deleting subsection (4),

and

(b) in section 752(2)(a) by substituting the following for the definition of “shares of a class to which this section applies”:

“ ‘shares of a class to which this section applies’ means—

(i) shares of any class forming part of a company’s share capital, other than a class of fully-paid preference shares carrying only a right to dividends at a rate per cent of the nominal value of the shares that is fixed, and

(ii) in respect of which there are reasonable grounds for considering that the yield does not substantially exceed the yield generally obtainable on preference shares the prices of which are quoted on a stock exchange in the State.”.

(6) Part 29 of the Act of 1997 is amended—

(a) in section 766—

(i) in subsection (1A)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”,

(ii) in subsection (7)(a) by substituting “An authorised officer” for “The Revenue Commissioners”, and

(iii) by substituting the following for paragraph (b) of subsection (7):

“(b) Before disclosing information to any person under paragraph (a), an authorised officer shall give notice in writing to the company of—

(i) the officer’s intention to disclose information,

(ii) the information that the officer intends to disclose, and

(iii) the identity of the person whom the officer intends to consult,

and shall give the company a period of 30 days after the date of the notice to show to his or her satisfaction that disclosure of such information to that person could prejudice the company’s business.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the authorised officer that disclosure could prejudice the company’s business, the officer may disclose the information where he or she—

(i) gives notice in writing to the company of his or her decision to disclose the information, and

(ii) allows the company a period of 30 days after the date of the notice to appeal the decision to the Appeal Commissioners before disclosing the information.

(d) A company aggrieved by a decision made under paragraph (c) in respect of it may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(b) in section 766A(6)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”, and

(c) in section 768 by substituting the following for paragraph (b) of subsection (5):

“(b) Before disclosing information to any expert under paragraph (a), the Revenue Commissioners shall give notice in writing to the person of—

(i) their intention to disclose information to the expert,

(ii) the information that they intend to disclose, and

(iii) the identity of the expert whom they intend to consult,

and shall give the person a period of 30 days after the date of the notice to show to their satisfaction that disclosure of such information to that expert could prejudice the person’s trade.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the Revenue Commissioners that disclosure of such information to that expert could prejudice the person’s trade, they may disclose the information where they—

(i) give the person notice in writing of their decision to so disclose, and

(ii) allow that person a period of 30 days after the date of the notice to appeal their decision to the Appeal Commissioners before disclosing the information.

(d) A person aggrieved by a decision made under paragraph (c) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(7) Part 30 of the Act of 1997 is amended—

(a) in section 784E—

(i) by deleting paragraph (b) of subsection (5),

(ii) by substituting the following for paragraph (a) of subsection (6):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (6):

“(6A) (a) Subject to paragraph (b), a qualifying fund manager aggrieved by an assessment made on that fund manager under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, a qualifying fund manager is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the qualifying fund manager makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”,

(b) in section 787 by substituting the following for subsections (15) and (16):

“(15) Relief shall not be given under this section in respect of a qualifying premium except on a claim made to and allowed by the inspector.

(16) A person aggrieved by a decision of the inspector in relation to a claim for relief by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(c) in section 787D by substituting the following for subsections (1) and (2):

“(1) Relief shall not be given under this Chapter in respect of a contribution to a PRSA except on a claim made to and allowed by the inspector.

(2) A person aggrieved by a decision of the inspector in relation to a claim for relief by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(d) in section 787S—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (7):

“(7A) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, a person is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the person makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”,

(e) in section 789(1) by substituting “by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination” for “by any decision of the inspector on any such question may appeal within the prescribed time to the Appeal Commissioners”,

(f) in section 789(3) by deleting “, and in particular the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law”, and

(g) in section 790AA—

(i) by substituting the following for paragraph (a) of subsection (13):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”,

and

(ii) by inserting the following after subsection (13):

“(13A) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an administrator of a relevant pension arrangement is required to make a return and account for relevant tax to the Collector-General, no appeal lies against an assessment until such time as the administrator makes the return and pays or has paid the amount of the relevant tax payable on the basis of that return.”.

(8) Part 33 of the Act of 1997 is amended—

(a) in section 806—

(i) in subsections (8) and (10)(b) by deleting “the individual shows in writing or otherwise to the satisfaction of the Revenue Commissioners”,

(ii) in subsections (8)(a) and (b) and (10)(b)(i) and (ii) by deleting “that” where it first appears in each of those provisions, and

(iii) by deleting subsection (9),

(b) in section 807A(7) by deleting “, (9)”,

(c) in section 807C(3) by substituting “as is justly and reasonably attributable” for “as appears to the Revenue Commissioners, or such officer as the Revenue Commissioners may appoint, to be justly and reasonably attributable”,

(d) in section 811—

(i) in subsection (1)(b) —

(I) by substituting “for the purposes of the adjudication” for “for the purposes of the hearing or rehearing”, and

(II) by deleting “or to a judge of the Circuit Court”,

(ii) in subsection (7) by substituting “may appeal the opinion to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that opinion” for “may, by notice in writing given to the Revenue Commissioners within 30 days of the date of the notice of opinion, appeal to the Appeal Commissioners”,

(iii) by substituting the following for subsection (8):

“(8) In adjudicating and determining an appeal, the Appeal Commissioners shall not enquire into any grounds of appeal other than those specified in subsection (7).”,

and

(iv) in subsection (9)(b) by deleting “to the rehearing of an appeal by a judge of the Circuit Court and”,

(e) in section 811C(7) by substituting “made to the Appeal Commissioners” for “made under Part 40”,

(f) in section 811D—

(i) in subsection (4)(b)(i) by substituting “, in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ” for “and subsections (5) to (8) of section 959Z”, and

(ii) in subsection (4)(b)(ii) by substituting “, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK” for “and subsections (2) and (3) of section 959AF”,

(g) in section 817—

(i) in subsection (1) by deleting the definition of “appeal”, and

(ii) in subsection (7) by deleting “it is shown to the satisfaction of the inspector or, on the hearing or the rehearing of an appeal, to the satisfaction of the Appeal Commissioners or a judge of the Circuit Court, as the case may be, that”,

(h) in section 817P—

(i) in subsection (1) by substituting “Notwithstanding that an appealable matter (within the meaning of section 949A) has not been appealed, the Revenue Commissioners” for “The Revenue Commissioners”, and

(ii) in subsection (4) by substituting “be treated by the Appeal Commissioners as if it were an appeal made in accordance with section 949I” for “be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax”,

(i) in section 817S—

(i) in subsection (4)(b) by substituting “section 949AP” for “section 941(2) or 942(1) ”, and

(ii) by substituting the following for subsection (5):

“(5) A person to whom a payment notice is sent shall pay the amount stated in the notice notwithstanding that that person may be entitled to appeal a determination referred to in subsection (3) to the High Court in accordance with section 949AP.”,

and

(j) in section 817T by substituting the following for subsection (7):

“(7) A scheme participant aggrieved by a determination made under subsection (6) in respect of that scheme participant may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”.