An “appealable matter” can be appealed to the Tax Appeals Commission (TAC). Section 949A of the Taxes Consolidation Act 1997 (TCA 1997) defines an “appealable matter” as any matter in respect of which an appeal is authorised by the Acts. The “Acts” are defined as the income tax acts, the corporation tax acts, the Stamp Duties Consolidation Act 1999, the Capital Acquisitions Tax Consolidation Act 2003, the Value-Added Tax Consolidation Act 2010 etc.
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