Finance (Tax Appeals) Act 2015

35.

Consequential amendments to Parts 1 to 7 of Act of 1997

35. (1) Part 1 of the Act of 1997 is amended—

(a) in section 2(1) —

(i) by substituting the following for the definition of “Appeal Commissioners”:

“‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,

(ii) by deleting the definition “Clerk to the Appeal Commissioners”, and

(iii) in paragraph (b) of the definition of “inspector” by substituting “and the making of determinations” for “, the making of determinations and dealing with notices of appeal against assessments and determinations”,

and

(b) in section 5 by substituting the following for the definition of “Appeal Commissioners”:

“‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”.

(2) Part 2 of the Act of 1997 is amended by substituting the following for subsections (8) and (9) of section 29:

“(8) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile or ordinary residence of that person arising under the Capital Gains Tax Acts may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.

(3) Part 3 of the Act of 1997 is amended by substituting the following for subsections (3) and (4) of section 35:

“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.

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

(a) in section 63 by substituting the following for subsections (3) and (4):

“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,

(b) in section 71 by substituting the following for subsections (5) and (6):

“(5) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile of that person arising under subsection (2) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,

(c) in section 73(3)(a)(ii) by inserting “in determining an appeal against an assessment” after “the Appeal Commissioners”,

(d) in section 85(4)(c) by substituting “in determining an appeal against an assessment made on the basis of the apportionment; but, during the adjudication of any such appeal” for “or by the Circuit Court on the hearing or the rehearing of an appeal against an assessment made on the basis of the apportionment; but, on the hearing or the rehearing of any such appeal”,

(e) by inserting the following after section 100:

“Appeals against determinations under sections 98 to 100

100A. (1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—

(a) send a notice in writing to that other person, as well as to the first-mentioned person, of the determination he or she proposes to make, and

(b) allow each person to whom the notice is sent to deliver, in writing, to the inspector, within the period of 30 days after the date of the notice, an objection to the proposed determination stating the reason for the objection.

(2) An inspector may, by notice in writing given to the person, require any person to give to the inspector, within 21 days after the date of the notice or such longer period as the inspector may allow, such information as appears to the inspector to be required for the purposes of the inspector’s deciding whether to give a notice under subsection (1).

(3) On the expiry of the period referred to in paragraph (b) of subsection (1), the inspector, having considered the objections, if any, that have been received on foot of the notice under that subsection, may make whatever determination he or she considers appropriate and shall send the determination to any person whom he or she considers may be affected by it.

(4) A person to whom the determination referred to in subsection (3) has not been sent, being a person whose liability to tax may be affected by the determination, may request the inspector to provide to him or her a copy of the determination.

(5) A person aggrieved by the determination referred to in subsection (3) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the determination.

(6) Where the foregoing determination has been appealed by another person, subsections (4) and (5) shall not operate to prevent a person to whom the determination has not been sent from applying to the Appeal Commissioners for a direction under section 949F making the person a party to the appeal concerned.

(7) Where an appeal against the determination referred to in subsection (3) is determined by the Appeal Commissioners, each person—

(a) to whom the determination was sent, or

(b) who was made a party to the appeal,

shall be bound by the Appeal Commissioners’ determination, and their successors in title shall also be so bound.

(8) A notice under subsection (1) may, notwithstanding any obligation on the inspector as to confidentiality or the disclosure of information imposed by any enactment or otherwise, include a statement of the grounds on which the inspector proposes to make the determination.”,

and

(f) in section 111—

(i) in subsection (2) by substituting “is made” for all the words beginning with “is made” down to and including the last word in that subsection, and

(ii) by inserting the following after subsection (2):

“(3) A lessor aggrieved by an inspector’s decision in relation to a claim by that lessor under this section 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.”.

(5) Part 5 of the Act of 1997 is amended in section 121—

(a) in subsection (6)(d) by substituting “in determining an appeal” for “or the Circuit Court on the hearing or the rehearing of an appeal”,

(b) by substituting the following for subparagraph (i) of subsection (7)(e):

“(i) An employer aggrieved by a decision of the inspector that a car has not been included in a car pool for the use of the employees of one or more employers may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”,

(c) by deleting subparagraph (ii) of subsection (7)(e), and

(d) in subsection (7)(e)(iii) by deleting “or the Circuit Court, as the case may be,”.

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

(a) in section 141 by substituting the following for subparagraph (ii) of subsection (5)(d):

“(ii) A recipient aggrieved by a determination of the Revenue Commissioners made under subparagraph (i) in respect of that recipient 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 the determination.”,

and

(b) in section 172K—

(i) 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 dividend withholding tax.”,

and

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

“(9) (a) Subject to paragraph (b), an accountable 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 accountable person is required to make a return and account for dividend withholding tax to the Collector-General, no appeal lies against an assessment until such time as the accountable person makes the return and pays or has paid the amount of the dividend withholding tax payable on the basis of that return.”.

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

(a) in section 189A(1) in the definition of “qualifying trust”—

(i) by deleting “in respect of which it is shown to the satisfaction of the inspector or, on appeal, to the Appeal Commissioners, that”,

(ii) in paragraphs (a) and (b) by substituting “that” for “the trust” where it first appears, and

(iii) in paragraph (c) by substituting “where no trustee” for “none of the trustees”,

(b) in section 195—

(i) in subsection (6)(b)(ii) by substituting “appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the end of the relevant period” for “, by notice in writing given to the Revenue Commissioners within 30 days after the end of the relevant period, appeal to the Appeal Commissioners”,

(ii) by deleting subsection (7),

(iii) by deleting subsection (8)(b),

(iv) by deleting subsection (9), and

(v) by substituting the following for subparagraph (ii) of subsection (13)(b):

“(ii) a determination by the High Court under section 949AR.”,

(c) in section 211 by substituting the following for subsection (4):

“(4) A friendly society aggrieved by a determination of the Revenue Commissioners under this section in relation to the society 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.”,

(d) in section 231(1)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”,

(e) in section 233(2)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”, and

(f) in section 235—

(i) in subsection (2) by substituting “that is income” for “as is shown to the satisfaction of the Revenue Commissioners to be income”, and

(ii) by substituting the following for subsection (4):

“(4) A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice.”.