Dáil debates

Friday, 11 December 2015

Finance (Tax Appeals) Bill 2015: Report and Final Stages

 

10:10 am

Photo of Michael LowryMichael Lowry (Tipperary North, Independent) | Oireachtas source

The norm heretofore has been that the High Court has the jurisdiction to make the decision but if it is not satisfied or if there is some gap in the finding, it can refer it for amendment rather than a full rehearing. Is that still possible under this Bill?

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