Finance (Tax Appeals) Act 2015

F12[Reporting to chairperson

4G

4G. (1) The chairperson may request a Commissioner to provide a report to the chairperson in relation to the functions, or any particular function, performed by that Commissioner under this Act or Part 40A of the Act of 1997.

(2) Without prejudice to the generality of subsection (1), a request may be made under that subsection to provide a report in relation to the determination of an appeal by the Commissioner concerned.

(3) A request under subsection (1) shall specify the information to be included in the report and the time within which the report is to be provided to the chairperson.

(4) The chairperson shall specify a reasonable time for the provision of a report requested under subsection (1), taking into account the nature and extent of the information requested to be included in the report.

(5) A Commissioner shall comply with a request made under subsection (1).]

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F12

Inserted (1.07.2020) by Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), s. 5, S.I. No. 238 of 2020.