Taxes Consolidation Act 1997 section 697G

Appeals

Section 697G provides for appeals to the Appeal Commissioners against certain Revenue notices relating to tonnage tax.

• A company that receives a Revenue notice under section 697F(3) may appeal that notice to the Appeal Commissioners within 30 days of the date of the notice.
• The appeal must be made in accordance with the general appeal procedures under section 949I.
• Where a notice is given to a tonnage tax company that is a member of a group, only one appeal may be made, but it may be brought jointly by two or more members of that group.
• Appeals are available against the application of the 75 per cent shipping income test and the anti-avoidance exclusion provision.