Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 9:

In page 30, line 9, to delete “preliminary”.

The Bill envisages that as part of their case management function, the appeal commissioners will hold informal preliminary hearings in advance of the more formal full hearing at which evidence will be presented.

It is expected that preliminary hearings will deal with such matters as reviewing the progress of the appeal, identifying any additional information to be submitted by parties and giving whatever directions are considered necessary in order to advance the proceedings. However, it seems that the phrase "preliminary hearing" is causing confusion because, for example, such a hearing can be held at any stage in the proceedings and that it is more in the nature of a meeting than a hearing. For this reason, I propose that all references to "preliminary hearings" be changed to "case management conference" to better convey the substance of what is involved.

On the removal of the reference to the word "preliminary" before the word "hearing" in amendment No. 9, it is considered that a full hearing may be warranted for the appeal commissioners to decide whether a late appeal by a taxpayer should be admitted.