Chapter 1 – Appeals against income tax and corporation tax assessments (ss 932-944A)

Contents

Section 932 – Prohibition on alteration of assessment except on appeal [TCA 1997 s 932] Section commentary
Section 934 – Procedure on appeals [TCA 1997 s 934] Section commentary
Section 935 – Power to issue precepts [TCA 1997 s 935] Section commentary
Section 936 – Objection by inspector or other officer to schedules [TCA 1997 s 936] Section commentary
Section 937 – Confirmation and amendment of assessments [TCA 1997 s 937] Section commentary
Section 938 – Questions as to assessments or schedules [TCA 1997 s 938] Section commentary
Section 939 – Summoning and examination of witnesses [TCA 1997 s 939] Section commentary
Section 940 – Determination of liability in cases of default [TCA 1997 s 940] Section commentary
Section 941 – Statement of case for High Court [TCA 1997 s 941] Section commentary
Section 942 – Appeals to Circuit Court [TCA 1997 s 942] Section commentary
Section 943 – Extension of section 941 [TCA 1997 s 943] Section commentary
Section 944 – Communication of decision of Appeal Commissioners [TCA 1997 s 944] Section commentary
Section 944A – Publication of determinations of Appeal Commissioners [TCA 1997 s 944A] Section commentary

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