Taxes Consolidation Act 1997 section 447

Appeals

Section 447 provided a right of appeal to the Appeal Commissioners on questions arising under the Part dealing with the manufacturing relief regime, but it has been deleted from the statute book.

• Originally gave taxpayers a right of appeal to the Appeal Commissioners on questions arising under Part 14 of the TCA 1997.
• Excluded from the appeal right were questions arising under section 445 (Shannon Airport certified companies) and section 446 (IFSC certified companies), which had their own separate appeal arrangements.
• The appeal was to operate in the same manner as an appeal against a corporation tax assessment, applying the general Tax Acts appeal provisions.
• The section was deleted by paragraph 20 of Schedule 1 to the Finance Act 2012, in line with the wind-down of the manufacturing relief regime.