Finance Act, 1990

Chapter III

Income Tax, Corporation Tax and Capital Gains Tax

Amendment of section 421 (procedure on appeals) of Income Tax Act, 1967 .

28.Section 421 of the Income Tax Act, 1967 , is hereby amended by the substitution of the following subsection for subsection (2):

“(2) Upon any appeal the Appeal Commissioners shall permit any barrister or solicitor to plead before them on behalf of the appellant or officers, either viva voce or in writing, and shall hear any accountant, being any person who has been admitted a member of an incorporated society of accountants, or any person who has been admitted a member of the body incorporated under the Companies Act, 1963 , on the 31st day of December, 1975, as ‘The Institute of Taxation in Ireland’:

Provided that the Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permission should be given.”.