Taxes Consolidation Act 1997 section 949AM

Revenue Commissioners to give effect to determinations

Section 949AM requires Revenue to give effect to determinations made by the Appeal Commissioners and sets out the consequences of those determinations for assessments and enquiries.

• Revenue must implement Appeal Commissioners' determinations unless the determination has been appealed to the High Court.
• Where a determination relates to an assessment, Revenue must calculate the tax chargeable on the amount assessed to tax.
• An assessment that is confirmed or amended following a determination is final and conclusive unless appealed to the High Court.
• Where the Appeal Commissioners find that a Revenue officer was precluded from making an enquiry or taking an action, the officer must stop and the taxpayer has no further obligation to comply.