Taxes Consolidation Act 1997 section 949X

Time and place for hearing

Section 949X requires the Appeal Commissioners to schedule hearings and give written notice of the time and place to the parties, and allows them to adjourn hearings as they see fit.

• The Appeal Commissioners must appoint times and places for hearings from time to time.
• Written notice of the hearing date and venue must be given to all parties.
• The Appeal Commissioners have discretion to adjourn any hearing.
• An adjournment may be for whatever period the Commissioners consider appropriate.