Taxes Consolidation Act 1997 section 817P

Appeal Commissioners

Section 817P allows Revenue to apply to the Appeal Commissioners for a determination on various matters relating to disclosable transactions under Chapter 3.

• Revenue may, by written notice, apply to the Appeal Commissioners for a determination requiring information or documents, or that a transaction is (or is to be treated as) a disclosable transaction.
• The Appeal Commissioners must order that the information or documents should (or should not) be made available, or that the transaction is (or is not) a disclosable transaction.
• Reasonable steps and reasonable grounds for believing that a transaction may be disclosable are defined for the purposes of applications to deem a transaction disclosable.
• Where the Appeal Commissioners determine that information or documents should be provided to Revenue, they must be made available within 5 days of the determination.