Section 944 Communication of decision of Appeal Commissioners
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(1) Where the Appeal Commissioners have entertained an appeal against an assessment for any year of assessment or any accounting period and, after hearing argument on the appeal, have postponed giving their determination either for the purpose of considering the argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Appeal Commissioners may, unless they consider a further hearing to be necessary, cause their determination to be sent by post to the parties to the appeal.
Must the Appeal Commissioners always make a determination of an appeal on the day of the hearing?
(1) If, after hearing an appeal, the Appeal Commissioners postpone making their determination (in order to consider the arguments or to allow the appellant time to file evidence or arguments), they may later post their determination to the parties to...
(2) Where the determination of an appeal by the Appeal Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under section 941(1) or a notice requiring a rehearing under section 942(1) may be made or given in writing within 12 days after the day on which the determination is so sent to the person making the declaration or giving the notice.
Within what time limits must I express a declaration of dissatisfaction or request a rehearing by the Circuit Court judge?
(2) In such cases, a declaration of dissatisfaction (in order to have the a case stated for the opinion of the High Court) or a request for a rehearing by the Circuit Court Judge, must be made within 12 days of the date the determination is posted.
