Taxes Consolidation Act 1997 section 949AD

Oath

Section 949AD deals with the power of the Appeal Commissioners to require persons giving evidence at an appeal hearing to do so under oath, and the obligation to warn them of the consequences of giving false evidence.

• The Appeal Commissioners may require any person giving evidence at an appeal hearing to swear an oath in relation to that evidence.
• Where an oath is administered, the Appeal Commissioners must inform the person that giving false evidence may be punishable under section 1066.
• The penalty for giving false evidence under oath is the same as that which applies to a person convicted of perjury.
• This provision reinforces the formal, quasi-judicial nature of the tax appeal hearing process.