Customs Act 2015

47.

Appeal Commissioners

F15[47. A person aggrieved by a determination of the Commissioners made under section 46 may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.]

Annotations

Amendments:

F15

Substituted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 6 para. 6(c), S.I. No. 110 of 2016.