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  1. #750863

    Má tá an t-achomharc inghlactha, scrúdóidh an Bord Achomhairc an bhfuil sé incheadaithe nó nach bhfuil.

    If the appeal is admissible, the Board of Appeal shall examine whether the appeal is allowable.

    Regulation (EU) 2017/1001 of the European Parliament and of the Council of 14 June 2017 on the European Union trade mark (Text with EEA relevance. )

  2. #912664

    (4) I gcás athchomhairc fén alt so chun na hArd-Chúirte ar Cuaird féadfaidh an breitheamh a bheidh ag éisteacht an athchomhairc sin más oiriúnach leis é, tráth ar bith le linn an athchomhaire sin do bheith á éisteacht, éisteacht no aon chuid d'éisteacht an athchomhairc sin no tabhairt a bhreithiúntais no a orduithe san athchomharc san do chur go dtí aon bhaile athchomhairc eile sa Chuaird chéanna no go dtí Baile Atha Cliath agus, san áit sin, an t-athchomharc san no an chuid sin de d'éisteacht agus breith do thabhairt ar an gcéanna no an breithiúntas no an t-ordú san do thabhairt, pe'ca aca é.

    (4) In the case of an appeal under this section to the High Court on Circuit, the judge hearing such appeal may if he so thinks fit, at any stage of the hearing of such appeal, adjourn the hearing or any part of the hearing of such appeal or the pronouncement of his judgment or order on such appeal to any other appeal town on the same Circuit or to Dublin and there hear and determine such appeal or part thereof or pronounce such judgment or order, as the case may be.

    Number 48 of 1936: COURTS OF JUSTICE ACT, 1936

  3. #995007

    (2) Más rud é, le linn éisteachta aon achomhairc chun an Bhínse Achomhairc faoi aon alt dá bhfuil sa Chuid seo, go n-iarrfaidh aon pháirtí san achomharc ar an mBínse Achomhairc ceist dlí a éireos as an achomharc a chur faoi bhráid na Cúirte Uachtaraí i bhfoirm cháis ríofa chun go gcinnfidh an Chúirt Uachtarach í, déanfaidh an Bínse Achomhairc an cheist a chur faoi bhráid na Cúirte Uachtaraí dá réir sin agus a breith ar an achomharc a chur ar athló go dtí go gcinnfear an cás ríofa sin.

    (2) Where, in the course of the hearing of an appeal to the Appeal Tribunal under any section contained in this Part, any party to the appeal requests the Appeal Tribunal to refer a question of law arising on the appeal to the Supreme Court by way of case stated for the determination of the Supreme Court, the Appeal Tribunal shall refer the question to the Supreme Court accordingly, and adjourn its decision on the appeal pending the determination of such case stated.

    Number 13 of 1946: FORESTRY ACT, 1946

  4. #1366507

    —(1) Aon duine arb éagóir leis cinneadh ón Rialaitheoir faoi alt 4 (8), 4 (9), 5 (1), 5 (2), 8 (1), 8 (2), 8 (7), 10 (3), 16 (3), 16 (4), nó 22 (1) den Acht seo féadfaidh sé laistigh den tréimhse a shonraítear in Airteagal 5 den Dara Sceideal a ghabhann leis an Acht seo fógra achomhairc chun an Choiste Achomhairc in aghaidh an chinnidh a sheirbheáil ar an Rialaitheoir, agus féadfaidh an Coiste Achomhairc an t-achomharc a cheadú nó diúltú é a cheadú, agus nuair a bheidh an t-achomharc sin á chinneadh ag an gCoiste Achomhairc féadfaidh sé aon cheann de na cumhachtaí a fheidhmiú is infheidhmithe ag an Rialaitheoir i ndáil leis na nithe lena mbaineann an t-achomharc.

    —(1) Any person who is aggrieved by a decision by the Controller under section 4 (8), 4 (9), 5 (1), 5 (2), 8 (1), 8 (2), 8 (7), 10 (3), 16 (3), 16 (4) or 22 (1) of this Act may within the period specified in Article 5 of the Second Schedule to this Act serve on the Controller a notice of appeal to the Appeal Committee against the decision, and the Appeal Committee may allow or refuse to allow the appeal, and on determining such appeal the Appeal Committee may exercise any of the powers exercisable by the Controller in relation to the matters to which the appeal relates.

    Number 24 of 1980: PLANT VARIETIES (PROPRIETARY RIGHTS) ACT, 1980

  5. #155870

    ciallaíonn "an Bord Achomhairc" an Bord Achomhairc um Chinsireacht Fhoilseachán;

    "the Appeal Board" means the Censorship of Publications Appeal Board.

    Statutory Instruments: 1980

  6. #350334

    Má tá an t-achomharc inghlactha, déanfaidh an Bord Achomhairc scrúdú i dtaobh an bhfuil bunús maith leis an achomharc.

    If the appeal is admissible, the Board of Appeal shall examine whether it is well-founded.

    Regulation (EC) No 713/2009 of the European Parliament and of the Council of 13 July 2009 establishing an Agency for the Cooperation of Energy Regulators

  7. #451600

    (f) na Coimisinéirí Achomhairc d’éisteacht agus do chinneadh achomhairc (lena n-áirítear Coimisinéir Achomhairc amháin d’éisteacht agus do chinneadh achomhairc),

    (f) the hearing and determination of an appeal by the Appeal Commissioners (including the hearing and determination of an appeal by one Appeal Commissioner),

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  8. #464218

    folaíonn "achomharc" achomharc ar mhodh cáis shonraithe;

    "appeal" includes an appeal by way of case stated;

    ROAD TRAFFIC ACT, 2002

  9. #473108

    (a) achomharc chun an Bhinse Achomhairc, agus

    (a) an appeal to the Appeal Tribunal, and

    CENTRAL BANK REFORM ACT 2010

  10. #479335

    ciallaíonn "achomharc" achomharc chun an Bhoird;

    "appeal" means an appeal to the Board;

    PLANNING AND DEVELOPMENT ACT, 2000

  11. #496432

    ciallaíonn “Binse Achomhairc” Binse Achomhairc arna bhunú faoi alt 101;

    Appeal Tribunal” means an Appeal Tribunal established under section 101;

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  12. #496507

    (i) go bhféadfaidh an t-iarratasóir achomharc a dhéanamh i gcoinne an diúltaithe chuig Binse Achomhairc, agus

    (i) the applicant may appeal to an Appeal Tribunal against the refusal, and

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  13. #496541

    (i) go bhféadfaidh an sealbhóir achomharc a dhéanamh i gcoinne an leasaithe chuig Binse Achomhairc, agus

    (i) the holder may appeal to an Appeal Tribunal against the amendment, and

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  14. #496584

    (i) go bhféadfaidh an sealbhóir achomharc a dhéanamh i gcoinne na cúlghairme chuig Binse Achomhairc, agus

    (i) the holder may appeal to an Appeal Tribunal against the revocation, and

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  15. #496591

    (i) go bhféadfaidh an sealbhóir achomharc a dhéanamh i gcoinne an ordacháin chuig Binse Achomhairc, agus

    (i) the holder may appeal to an Appeal Tribunal against the direction, and

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  16. #734368

    in Éirinn, achomharc ar phointe dlí chuig an gCúirt Achomhairc,

    in Ireland, an appeal on a point of law to the Court of Appeal,

    Amendments to the Annexes of the Lugano Convention, 30 October 2007

  17. #750195

    Ba cheart go bhféadfaidh Bord Achomhairc na hOifige cinneadh a dhéanamh i leith achomhairc.

    A Board of Appeal of the Office should decide on the appeal.

    Regulation (EU) 2017/1001 of the European Parliament and of the Council of 14 June 2017 on the European Union trade mark (Text with EEA relevance. )

  18. #750846

    Daoine atá i dteideal achomharc a dhéanamh agus a bheith ina bpáirtithe in imeachtaí achomhairc

    Persons entitled to appeal and to be parties to appeal proceedings

    Regulation (EU) 2017/1001 of the European Parliament and of the Council of 14 June 2017 on the European Union trade mark (Text with EEA relevance. )

  19. #765620

    Ceart chun athchomharc do dhéanamh chun an Bhúird Athchomhairc.

    Right of appeal to the Appeal Board.

    Number 23 of 1923: CENSORSHIP OF FILMS ACT, 1923

  20. #765664

    Cialluíonn an focal “Bord Athchomhairc” an Bord Athchomhairc um Scrúdóireacht Scannán a ceapfar fén Acht so;

    The expression "Appeal Board" means the Censorship of Films Appeal Board appointed under this Act;

    Number 23 of 1923: CENSORSHIP OF FILMS ACT, 1923

  21. #807824

    —(1) Pé uair a déanfar athchomharc i gcoinnibh cáinmheasa a dineadh fé Sceideal D. den Income Tax Act, 1918 no do réir na rialacha bhaineann leis an Sceideal san no fé Sceideal E. den Acht san, luadhfidh an t-athchomharcach forais an athchomhairc sa bhfógra athchomhairc, ach ní choiscfidh an fo-alt so ar na Coimisinéirí Speisialta leigint don athchomharcach, le linn éisteacht an athchomhairc, trácht ar aon fhoras athchomhairc nár luadhadh sa bhfógra athchomhairc agus gur dó leis na Coimisinéirí Speisialta nách go toiliúil ná go mí-réasúnta a dineadh é fhágaint ar lár sa bhfógra san.

    —(1) Whenever an appeal is made against an assessment made under Schedule D of the Income Tax Act, 1918 or according to the rules applicable to that Schedule or under Schedule E of the said Act, the appellant shall in the notice of appeal specify the grounds of the appeal, but this sub-section shall not preclude the Special Commissioners from allowing the appellant on the hearing of the appeal to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was in the opinion of the Special Commissioners not wilful or unreasonable.

    Number 18 of 1927: FINANCE ACT, 1927

  22. #816779

    Breith do chur i bhfeidhm i gcás athchomhairc chun na Cúirte Athchomhairc Choiriúla.

    Execution of sentence in case of appeal to the Court of Criminal Appeal.

    Number 15 of 1928: COURTS OF JUSTICE ACT, 1928

  23. #851280

    —(1) Más rud é go ndéanfaidh na Coimisinéirí Speisialta, tar éis an Achta so do rith, athchomharc i gcoinnibh cáinmheasa i gcóir cánach ioncuim in aghaidh aon bhliana cáinmheasa (pe'ca roimh an Acht so do rith no dá éis sin do thosnuigh sí) do bhreithniú agus go ndéanfaid tar éis argóna ar an athchomharc san d'éisteacht, tabhairt a mbreithe ar an athchomharc san do chur ar athló d'fhonn an argóint sin do bhreithniú no d'fhonn caoi do thabhairt don athchomharcach ar a thuille fianaise no argóna do chur isteach i scríbhinn, féadfaidh na Coimisinéirí Speisialta, maran dóich leo gur gá an t-athchomharc san d'éisteacht a thuille, a chur fé ndeár a mbreith ar an athchomharc san do chur tríd an bpost go dtí na páirtithe san athchomharc san.

    —(1) Where the Special Commissioners have, after the passing of this Act, entertained an appeal against an assessment to income tax for any year of assessment (whether beginning before or after the passing of this Act) and, after hearing argument on such appeal, have postponed giving their determination on such appeal either for the purpose of considering such argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing of such appeal to be necessary, cause their determination of such appeal to be sent by post to the parties to such appeal.

    Number 20 of 1932: FINANCE ACT, 1932

  24. #868137

    Iarrataisí chun an Bhínse Athchomhairc i bhfuirm athchomharc fén Acht so no fé aon Acht ina dhiaidh seo.

    Applications to the Appeal Tribunal by way of appeal under this or any future Act.

    Number 38 of 1933: LAND ACT, 1933

  25. #909050

    (4) Gach breith do bhéarfaidh na Coimisinéirí Tuaithe (seachas baill an Bhínse Athchomhairc) fén alt so, luighfidh athchomharc ina coinnibh chun an Bhínse Athchomhairc i dtaobh ceisteanna dlí no luacha, agus beidh breith an Bhínse Athchomhairc ar aon ath chomharc den tsórt san ina breith dheiridh fé réir athchomhairc chun na Cúirte Uachtaraighe i dtaobh ceisteanna dlí agus fé n-a réir sin amháin.

    (4) An appeal shall lie from every decision under this section of the Lay Commissioners (other than the members of the Appeal Tribunal) to the Appeal Tribunal on questions of law or of value, and the decision of the Appeal Tribunal on any such appeal shall be final subject only to an appeal to the Supreme Court on questions of law.

    Number 41 of 1936: LAND ACT, 1936

  26. #909108

    (2) Isiad na Coimisinéirí Tuaithe (seachas baill den Bhínse Athchomhairc) do bhéarfaidh breith ar gach ceist i dtaobh aon tailimh, pe'ca talamh tionóntuithe no talamh nea-thionóntuithe é, do bheith á úsáid i slí bona fide mar fheirm chun stoc foluíochta do shíolrú do réir bhrí ailt 9 den Acht Talmhan, 1927 , no gan a bheith, agus beidh breith na gCoimisinéirí Tuaithe sin ar aon cheist den tsórt san ina breith dheiridh fé réir athchomhairc chun an Bhínse Athchomhairc i dtaobh ceisteanna dlí no luacha agus fé n-a réir sin amháin, agus beidh breith an Bhínse Athchomhairc ar aon athchomharc den tsórt san ina breith dheiridh fé réir athchomhairc chun na Cúirte Uachtaraighe i dtaobh ceisteanna dlí agus fé n-a réir sin amháin.

    (2) The decision of all questions whether any land, whether tenanted or untenanted, is being used in a bona fide manner as a farm for the purpose of breeding thoroughbred stock within the meaning of section 9 of the Land Act, 1927 , shall be made by the Lay Commissioners (other than members of the Appeal Tribunal) and the decision of such Lay Commissioners on any such question shall be final subject only to an appeal to the Appeal Tribunal on questions of law or of value, and the decision of the Appeal Tribunal on any such appeal shall be final subject only to an appeal to the Supreme Court on questions of law.

    Number 41 of 1936: LAND ACT, 1936

  27. #909184

    (8) Luighfidh athchomharc chun an Bhínse Athchomairc i gcoinnibh gach orduithe dhéanfaidh na Coimisinéirí Tuaithe (seachas baill an Bhínse Athchomhairc) fén alt so, agus beidh breith an Bhínse Athchomhairc ar aon athchomharc den tsórt san ina breith dheiridh fé réir athchomhairc chun na Cúirte Uachtaraighe i dtaobh ceisteanna dlí agus fé n-a réir sin amháin.

    (8) An appeal shall lie to the Appeal Tribunal from every order made by the Lay Commissioners (other than the members of the Appeal Tribunal) under this section, and the decision of the Appeal Tribunal on any such appeal shall be final subject only to an appeal to the Supreme Court on questions of law.

    Number 41 of 1936: LAND ACT, 1936

  28. #909276

    (6) Luighfidh athchomharc chun an Bhínse Athchomhairc i gcoinnibh gach orduithe dhéanfaidh na Coimisinéirí Tuaithe (seachas baill an Bhínse Athchomhairc) fén alt so, agus beidh breith an Bhínse Athchomhairc ar aon athchomharc den tsórt san ina breith dheiridh fé réir athchomhairc chun na Cúirte Uachtaraighe i dtaobh ceisteanna dlí agus fé n-a réir sin amháin.

    (6) An appeal shall lie to the Appeal Tribunal from every order made by the Lay Commissioners (other than the members of the Appeal Tribunal) under this section, and the decision of the Appeal Tribunal on any such appeal shall be final subject only to an appeal to the Supreme Court on questions of law.

    Number 41 of 1936: LAND ACT, 1936

  29. #924664

    —(1) Gach colúcht a dhéanfaidh athchomharc chun an choiste athchomhairc no chun coiste athchomhairc um athscrúdú bhliantúil íocfaid táille fiche punt le Cléireach Dháil Éireann agus beidh sé ina choinníoll nach foláir a chólíonadh sara mbreithneofar an t-athchomharc san ag an gcoiste athchomhairc no ag an gcoiste athchomhairc um athscrúdú bhliantúil, do réir mar a bheidh, an táille sin d'íoc fé cheann na haimsire ceaptar leis an Acht so chun an athchomhairc sin do chur go dtí Cléireach Dháil Éireann no do sheachadadh dhó.

    —(1) Every body which appeals to the appeal committee or to an annual revision appeal committee shall pay to the Clerk of Dáil Eireann a fee of twenty pounds, and the payment of such fee before the expiration of the time limited by this Act for sending or delivering such appeal to the Clerk of Dáil Eireann shall be a condition precedent to the entertainment of such appeal by the appeal committee or the annual revision appeal committee, the case may be.

    Number 43 of 1937: SEANAD ELECTORAL (PANEL MEMBERS) ACT, 1937

  30. #937260

    Athchomharc chun na Cúirte Athchomhairc Choiriúil.

    Appeal to Court of Criminal Appeal.

    Number 13 of 1939: OFFENCES AGAINST THE STATE ACT, 1939

  31. #937262

    —(1) Féadfaidh duine chiontóidh Cúirt Choiriúil Speisialta in aon chionta no dhaorfaidh Cúirt Choiriúil Speisialta chun aon phionóis d'fhulang athchomharc do dhéanamh chun na Cúirte Athchomhairc Choiriúil i gcoinnibh an chiontuithe no an daortha san más rud é agus amháin más rud é go bhfuighidh deimhniú ón gCúirt Choiriúil Speisialta san á dheimhniú gur cás oiriúnach chun athchomhairc an cás no, má dhiúltuíonn an Chúirt Choiriúil Speisialta don deimhniú san do dheonadh, go ndéanfaidh an Chúirt Athchomhairc Choiriúil, de bharr athchomhairc i gcoinnibh an diúltuithe sin, cead do dheonadh don duine sin chun athchomharc do dhéanamh fén alt so.

    —(1) A person convicted by a Special Criminal Court of any offence or sentenced by a Special Criminal Court to suffer any punishment may appeal to the Court of Criminal Appeal from such conviction or sentence if, but only if, either he obtains from that Special Criminal Court a certificate that the case is a fit case for appeal or, where such Special Criminal Court refuses to grant such certificate, the Court of Criminal Appeal on appeal from such refusal grants to such person leave to appeal under this section.

    Number 13 of 1939: OFFENCES AGAINST THE STATE ACT, 1939

  32. #943113

    (d) luighfidh athchomharc chun an Bhínse Athchomhairc i gcoinnibh gach breithe do bhéarfaidh na Coimisinéirí Tuaithe fén mír dheiridh sin roimhe seo den fho-alt so, agus ní bheidh dul thar breith an Bhínse Athchomhairc ar an athchomharc san, ach amháin go luighfidh athchomharc i dtaobh ceisteanna dlí chun na Cúirte Uachtaraighe i gcoinnibh breithe sin an Bhínse Athchomhairc;

    ( d ) an appeal shall lie to the Appeal Tribunal from every decision of the Lay Commissioners under the next preceding paragraph of this sub-section, and the decision of the Appeal Tribunal on such appeal shall be final, save that an appeal shall lie on questions of law to the Supreme Court from such decision of the Appeal Tribunal;

    Number 26 of 1939: LAND ACT, 1939

  33. #943405

    (2) Isiad na Coimisinéirí Tuaithe (seachas na baill den Bhínse Athchomhairc) a dhéanfaidh orduithe fén alt so agus ní bheidh dul thar na horduithe sin ach amháin go bhféadfar athchomharc do dhéanamh chun an Bhínse Athchomhairc ar cheisteanna dlí no cúitimh, agus ní bheidh dul thar breith an Bhínse Athchomhairc ar aon athchomharc den tsórt san ach amháin go bhféadfar athchomharc do dhéanamh chun na Cúirte Uachtaraighe ar cheisteanna dlí.

    (2) Orders under this section shall be made by the Lay Commissioners (other than the members of the Appeal Tribunal) and shall be final subject only to an appeal to the Appeal Tribunal on questions of law or compensation, and the decision of the Appeal Tribunal on any such appeal shall be final subject only to an appeal to the Supreme Court on questions of law.

    Number 26 of 1939: LAND ACT, 1939

  34. #988189

    ciallaíonn an abairt “an Bord Achomhairc” an Bord Achomhairc um Chinsireacht Fhoilseachán;

    the expression "the Appeal Board" means the Censorship of Publications Appeal Board;

    Number 1 of 1946: CENSORSHIP OF PUBLICATIONS ACT, 1946

  35. #995405

    féadfaidh an tAire, laistigh de dhá mhí tar éis an t-ordú a dhéanamh, achomharc a dhéanamh chun an Bhínse Achomhairc i gcoinne an eisiata sin, agus féadfaidh an Bínse Achomhairc, ar an achomharc sin,—

    the Minister may, within two mouths after the making of the order, appeal to the Appeal Tribunal against such exclusion, and the Appeal Tribunal may, on such appeal,—

    Number 13 of 1946: FORESTRY ACT, 1946

  36. #995417

    féadfaidh an tAire, laistigh de dhá mhí tar éis an t-ordú tógainte a dhéanamh, achomharc a dhéanamh chun an Bhínse Achomhairc i gcoinne na forála sin, agus féadfaidh an Bínse Achomhairc, ar an achomharc sin,—

    the Minister may, within two mouths after the making of the acquisition order, appeal to the Appeal Tribunal against such provision, and the Appeal Tribunal may, on such appeal,—

    Number 13 of 1946: FORESTRY ACT, 1946

  37. #1013916

    Achomairc chun an bhoird achomhairc maidir leis an gclár de chomhluchta ainmniúcháin d'ullmhú.

    Appeal to the appeal board in connection with preparation of register of nominating bodi

    Number 42 of 1947: SEANAD ELECTORAL (PANEL MEMBERS) ACT, 1947

  38. #1014018

    Dáille d'íoc ar achomharc chun an bhoird achomhairc.

    Fee on appeal to appeal board.

    Number 42 of 1947: SEANAD ELECTORAL (PANEL MEMBERS) ACT, 1947

  39. #1227959

    —Aon uair a dhéanfar achomharc i gcoinne measúnachta, déanfaidh an t-achomharcóir san fhógra achomhairc forais an achomhairc a shonrú, ach ní choiscfidh an fo-alt seo na Coimisinéirí Speisialta ó cheadú don achomharcóir ar an achomharc a éisteacht aon fhoras achomhairc a phlé nach mbeidh sonraithe san fhógra achomhairc agus a measfaidh na Coimisinéirí Speisialta nach go toiliúil nó go míréasúnach a fágadh ar lár iad as an bhfógra sin.

    —Whenever an appeal is made against an assessment, the appellant shall in the notice of appeal specify the grounds of the appeal, but this subsection shall not preclude the Special Commissioners from allowing the appellant on the hearing of the appeal to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was in the opinion of the Special Commissioners not wilful or unreasonable.

    Number 6 of 1967: INCOME TAX ACT, 1967

  40. #1240233

    ciallaíonn “Coimisinéir Achomhairc” Coimisinéir Achomhairc chun críocha na nAchtanna Cánach Ioncaim;

    "Appeal Commissioner" means an Appeal Commissioner for the purposes of the Income Tax Acts;

    Number 7 of 1968: FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1968

  41. #1264109

    (b) más suim ró-bheag cánach a bheidh íoctha, beidh aon iarmhéid iníoctha ach beidh feidhm ag forálacha alt 550 (2A) ionann is dá mba achomharc chun na gCoimisinéirí Achomhairc an t-achomharc agus dá mba chinneadh ag na Coimisinéirí Achomhairc breith an bhreithimh ar an achomharc.

    ( b ) if too little tax has been paid, any balance shall be payable but the provisions of section 550 (2A) shall apply as if the appeal were an appeal to the Appeal Commissioners and the determination of the appeal by the judge were a determination of the appeal by the Appeal Commissioners.

    Number 23 of 1971: FINANCE ACT, 1971

  42. #1264613

    (b) más suim ró-bheag cánach a bheidh íoctha, beidh aon iarmhéid iníoctha ach beidh feidhm ag forálacha alt 14 (3A) den Acht Airgeadais, 1962 , ionann is dá mba achomharc chun na gCoimisinéirí Achomhairc an t-achomharc agus dá mba chinneadh ag na Coimisinéirí Achomhairc breith an bhreithimh ar an achomharc.

    ( b ) if too little tax has been paid, any balance shall be payable but the provisions of section 14 (3A) of the Finance Act, 1962 , shall apply as if the appeal were an appeal to the Appeal Commissioners and the determination of the appeal by the judge were a determination of the appeal by the Appeal Commissioners.

    Number 23 of 1971: FINANCE ACT, 1971

  43. #1271731

    (v) achomharc a éisteacht agus a chinneadh ag na Coimisinéirí Achomhairc, lena n-áirítear achomharc a éisteacht agus a chinneadh ag Coimisinéir Achomhairc aonair;

    (v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

    Number 19 of 1972: FINANCE ACT, 1972

  44. #1273331

    (e) éisteacht agus cinneadh achomhairc ag na Coimisinéirí Achomhairc lena n-áirítear éisteacht agus cinneadh achomhairc ag aon Choimisinéir Achomhairc amháin;

    ( e ) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  45. #1286962

    In aon chás inarb éagóir le duine cinneadh a rinne na Coimisinéirí Ioncaim ag feidhmiú a bhfeidhmeanna faoin bhfo-alt seo beidh an duine i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc in aghaidh chinneadh na gCoimisinéirí Ioncaim agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc ionann is dá mba achomharc é in aghaidh measúnú i leith cánach agus beidh feidhm dá réir sin fara aon mhodhnuithe is gá ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.

    In any case where a person is aggrieved by a decision taken by the Revenue Commissioners in exercise of their functions under this subsection the person shall be entitled to appeal to the Appeal Commissioners against the decision of the Revenue Commissioners and the Appeal Commissioners shall hear and determine the appeal as if it were an appeal against an assessment to tax and the provisions of the Income Tax Acts relating to It rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

    Number 27 of 1974: FINANCE ACT, 1974

  46. #1287374

    (b) más suim ró-bheag cánach a bheidh íoctha, beidh aon iarmhéid iníoctha ach beidh feidhm ag forálacha alt 550 (2A) ionann is dá mba achomharc chun na gCoimisinéirí Achomhairc an t-achomharc agus dá mba chinneadh ag na Coimisinéirí Achomhairc breith an bhreithimh ar an achomharc nó an éifeacht a thugtar don chomhaontú faoi fho-alt (6).

    ( b ) if too little tax has been paid, any balance shall be payable but the provisions of section 550 (2A) shall apply as if the appeal were an appeal to the Appeal Commissioners and the determination of the appeal by the judge or the giving of effect to the agreement under subsection (6) were a determination of the appeal by the Appeal Commissioners.

    Number 27 of 1974: FINANCE ACT, 1974

  47. #1291246

    (2) Ar achomharc faoin alt seo, déanfaidh an Coiste Achomhairc, tar éis éisteacht a sheoladh i ndáil leis an achomharc, diúltú don achomharc nó—

    (2) On an appeal under this section, the Appeal Committee, after conducting a hearing in relation to the appeal, shall either refuse the appeal or—

    Number 11 of 1975: RACING BOARD AND RACECOURSES (AMENDMENT) ACT, 1975

  48. #1293989

    (e) le héisteacht agus le cinneadh achomhairc ag na Coimisinéirí Achomhairc lena n-áirítear éisteacht agus cinneadh achomhairc ag Coimisinéir Achomhairc amháin;

    ( e ) the hearing and determination of an appeal by the Appeal Commissioners including the hearing and determination of an appeal by one Appeal Commissioner;

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  49. #1295054

    (v) achomharc a éisteacht agus a chinneadh ag na Coimisinéirí Achomhairc, lena n-áirítear achomharc a éisteacht agus a chinneadh ag Coimisinéir Achomhairc amháin;

    (v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

    Number 25 of 1975: WEALTH TAX ACT, 1975

  50. #1306438

    (v) achomharc a éisteacht agus a chinneadh ag na Coimisinéirí Achomhairc, lena n-áirítear achomharc a éisteacht agus a chinneadh ag Coimisinéir Achomhairc amháin;

    (v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

    Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976