Taxes Consolidation Act 1997 section 949Z

Exclusion from hearings

Section 949Z empowers the Appeal Commissioners to exclude certain persons from a hearing or part of a hearing.

• The Commissioners may exclude a person whose conduct is disruptive or likely to be disruptive, whose presence may prevent another person from giving evidence freely, whose attendance would defeat the purpose of the hearing, or who is under 18 years of age.
• Witnesses may be excluded from a hearing until they are called to give evidence.
• To give effect to an exclusion, the Commissioners may issue a direction under section 949E specifying the means by which the person is to be excluded.
• The power to exclude applies to the whole hearing or to any part of it.