Oireachtas Joint and Select Committees

Wednesday, 7 October 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (Tax Appeals) Bill 2015: Committee Stage

5:40 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael) | Oireachtas source

This amendment relates to the notice of appeal. It provides for "any other matters that, for the time being, are stipulated by the Appeal Commissioners". I will seek clarity on this point. The contents of the notice of appeals are listed in respect of what they should specifically include, such as the names and address of the appellant and so on. This provision is being included as a safeguard in case there are specific other matters that might arise in a specific case that have not been considered in the legislation. The circumstances foreseen are outlined in some detail, but this is to provide flexibility for any matters that might arise in a specific case.

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