Vol. 488 No. 2
113 Mr. Allen asked the Minister for Finance further to Parliamentary Question No. 174 of 24 February 1998, his views on whether it is correct for section 941 of the Taxes Consolidation Act, 1997, to be used retrospectively on a hearing and judgment of the Appeals Commissioner which predated the Act and which contravenes the principle of natural law where a party is innocent until proven guilty. [5987/98]
I am informed by the Revenue Commissioners that, as a provision of the Taxes Consolidation Act, 1997, section 941 is not new legislation but the re-enactment in consolidated form of existing legislation. Section 941 was formerly enacted as section 429 of the Income Tax Act, 1967, and the provision has been part of tax legislation for many years. In applying section 941 of the Taxes Consolidation Act, 1997, to current decisions of the Appeal Commissioners, the Revenue Commissioners are therefore merely applying existing legislation reenacted as part of the consolidation of the direct tax code to such decisions.
