180. Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners are of the view that section 949AG of the Taxes Consolidation Act 1997, prior to its deletion in the Finance Act 2018, had been used to impose an unintended and inappropriate administrative burden on the Tax Appeals Commission and Revenue Commissioners; if the Tax Appeal Commissioners have stated a position regarding the removal of the paragraph; and if he will make a statement on the matter. [54046/18]

Summary

180. Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners are of the view that section 949AG of the Taxes Consolidation Act 1997, prior to its deletion in the Finance Act 2018, had been used to impose an unintended and inappropriate administrative burden on the Tax Appeals Commission and Revenue Commissioners; if the Tax Appeal Commissioners have stated a position regarding the removal of the paragraph; and if he will make a statement on the matter. [54046/18]

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• Tax Appeals Commission

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