Taxes Consolidation Act 1997 section 949AC

Evidence

Section 949AC sets out the rules governing the admissibility of evidence at an appeal hearing before the Appeal Commissioners.

  • The Appeal Commissioners may allow evidence to be given orally or in writing.
  • They may admit evidence even if it would not be admissible in court proceedings in the State.
  • They may exclude evidence that was not provided within the time allowed by a direction or not provided in the manner required by a direction.
  • They may exclude evidence where they consider it would be unfair to admit it.

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