22. (1) For the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal to the Revenue Commissioners or the Appeal Commissioners, as the case may be, in accordance with the relevant provision of the Taxation Acts.

(2) For the avoidance of doubt, for the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal in the circumstances specified in section 933(7) of the Act of 1997.

(3) In this Part—

“commencement date” means the date on which section 34 (which inserts Part 40A in the Act of 1997) comes into operation;

“existing appeal” shall be read in accordance with section 24 ;

“Part 40” means Part 40 of the Act of 1997;

“Part 40A” means Part 40A of the Act of 1997.