Taxes Consolidation Act 1997 section 949A

Interpretation

Section 949A defines the key terms used throughout Part 40A, which governs the tax appeals process before the Appeal Commissioners.

• "The Acts" encompasses all tax and duty legislation under Revenue's care and management, including the Tax Acts, Capital Gains Tax Acts, stamp duty, CAT, VAT, excise, customs, local property tax, and Pillar Two top-up taxes.
• An "appealable matter" is any matter in respect of which a right of appeal exists under any of the Acts, while a "determination" means the final decision of the Appeal Commissioners disposing of an appeal.
• "Party" means either the appellant or the Revenue Commissioners, and "proceedings" covers all steps from the making of an appeal through to the sending of a case stated, if one is requested.
• "Tax" is broadly defined to include income tax, corporation tax, capital gains tax, VAT, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax, vacant homes tax, the temporary solidarity contribution, Pillar Two top-up taxes, and any other levy under Revenue's care and management.