Taxes Consolidation Act 1997 section 949AF

Oral determinations

Section 949AF provides that the Appeal Commissioners may deliver their determination orally at the conclusion of a hearing, but must subsequently reduce it to writing.

• The Appeal Commissioners may make their determination orally at the end of a hearing.
• Any oral determination must afterwards be committed to writing.
• Once reduced to writing, the determination is subject to the same rules as any other written determination under section 949AJ.
• The oral delivery does not alter or diminish the legal standing of the determination.