Oireachtas Joint and Select Committees

Tuesday, 27 January 2015

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion

2:00 pm

Mr. Des O'Leary:

In natural justice on the basis that legislation cannot be brought in retrospectively, one would be left with cases going through the process and they would continue to be dealt with under the existing regime. There would be a transitional process.

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