Taxes Consolidation Act 1997 section 949AG

Appeal Commissioners to have regard to same matters as Revenue Commissioners

Section 949AG required the Appeal Commissioners, when adjudicating and determining an appeal, to take account of the same matters that Revenue was statutorily obliged to consider in relation to the matter under appeal. This section was deleted by Finance Act 2018 section 55.

• Appeal Commissioners were required to consider the same statutory matters as Revenue when determining an appeal
• The obligation applied wherever the Acts imposed a specific duty on Revenue to take certain matters into account
• The provision ensured consistency between Revenue's original decision-making framework and the appeal process
• Section 949AG was deleted by Finance Act 2018 section 55 and is no longer in force