Finance (Tax Appeals) Act 2015

2.

Interpretation

2. In this Act—

“Act of 1997” means the Taxes Consolidation Act 1997;

“Appeal Commissioner” or “Commissioner” means, unless the context otherwise requires, a member of the Commission;

F1["chairperson" means the chairperson of the Commission;]

“Commission” shall be read in accordance with section 3(1);

“establishment day” shall be read in accordance with section 3(2);

“Minister” means the Minister for Finance;

“Taxation Acts” means—

(a) the Tax Acts (within the meaning of section 1 of the Act of 1997),

(b) the Capital Gains Tax Acts (within the meaning of section 1 of the Act of 1997),

(c) Parts 18A to 18D of the Act of 1997,

F2[(ca) Part 22B of the Act of 1997,]

(d) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(f) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(g) the statutes relating to the duties of excise and to the management of those duties,

(h) the Customs Act 2015, and the enactments amending or extending that Act,

(i) the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,

and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax (including in respect of stamp duties and of duties relating to customs and excise).

Annotations:

Amendments:

F1

Inserted (18.12.2019) by Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), s. 3, S.I. No. 671 of 2019.

F2

Inserted (15.12.2022) by Finance Act 2022 (44/2022), s. 96(24), commenced as per s. 96(25).

F3

Substituted (1.09.2023) by Finance Act 2022 (44/2022), s. 99(3), commenced as per s. 99(4).

Modifications (not altering text):

C1

Prospective affecting provision: definition of "Taxation Acts" para. (c) substituted (1.09.2023) by Finance Act 2022 (44/2022), s. 99(3), commenced as per s. 99(4).

“Taxation Acts” means—

...

(c) Parts 18A to F3[18E] of the Act of 1997,