Vol. 503 No. 6
152 Mr. Noonan asked the Minister for Finance the date on which the Appeal Commissioners overturned an assessment made by the Revenue Commissioners as referred to in correspondence from him; the Appeal Commissioner who decided on this case; if the Revenue Commissioners appealed the decision to the courts; and if he will make a statement on the matter. [10975/99]
I am informed by the Revenue Commissioners that the Appeal Commissioners' decision was given on 27 May 1993 by Commissioner V. Diggin. A decision by the Revenue Commissioners on stating a case for the opinion of the High Court on the outcome of the appeal was not made in time to allow such a case to go ahead. I understand, however, that measures to test the issue in the courts by way of a further appeal were in train when the matter was overtaken by the proposed amending legislation.
