Taxes Consolidation Act 1997 section 389

Determination of claim for terminal loss

Section 389 sets out the procedure for claiming terminal loss relief, including the right of appeal against an inspector's determination.

• A claim for terminal loss relief under section 385 must be made to, and determined by, the inspector.
• A person aggrieved by the inspector's determination has the right to appeal to the Appeal Commissioners within 30 days of the notice of that determination.
• The Appeal Commissioners hear and determine the appeal in accordance with the procedures set out in Part 40A of the Act.
• Further rights of appeal lie to the Circuit Court and, on a point of law, to the High Court.