Taxes Consolidation Act 1997 section 949M

Acceptance of an appeal

Section 949M deals with the acceptance of an appeal by the Appeal Commissioners.

• Where the Appeal Commissioners have no reason to believe an appeal is invalid, they must accept it after the 30-day period in section 949L expires
• Acceptance is subject to the provisions of sections 949N and 949O
• For late appeals, the Appeal Commissioners must be satisfied that the required conditions have been met before accepting
• Accepting an appeal does not prevent the Appeal Commissioners from later deciding that the appeal is not valid