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
Simon Harris (Wicklow, Fine Gael)
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If the Deputy looks at page 36 of the Bill, he will see that the proposed new section 949AF of the 1997 Act currently provides that "the appeals commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing as soon as practicable thereafter". I am proposing the deletion of the phrase "as soon as practicable" from this section. This is being done to prevent any confusion with the proposed new section 949AJ(5) of the 1997 Act, on page 37 of the Bill, which provides that "the appeals commissioners, not later than 21 days after determining the appeal, shall notify the parties in writing". We are keen to make it very clear that the written determinations must be delivered not later than 21 days after the determination of the appeal. The Minister and I were concerned that the inclusion of the phrase "as soon as practicable" in one section of the Bill and the inclusion of the phrase "not later than 21 days" in another section might cause ambiguity.