1. Irish Financial Services Law
  2. Legislation (IE)
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  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Transactions in Land (ss. 639-653BO)
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Transactions in Land (ss. 639-653BO)

Comparing proposed amendment...
Part 22 Provisions Relating to Dealing In or Developing Land and Disposals of Development Land (ss. 639-653)
Chapter 1 Income tax and corporation tax: profits or gains from dealing in or developing land (ss. 639-647)
In force
 639. Interpretation (Chapter 1).
In force
 640. Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.
In force
 641. Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
In force
 642. Transfers of interests in land between certain associated persons.
In force
 643. Tax to be charged under Case IV on gains from certain disposals of land.
In force
 644. Provisions supplementary to section 643.
In force
 644A. Relief from income tax in respect of income from dealing in residential development land.
In force
 644AA. Treatment of losses from dealing in residential development land.
In force
 644AB. Treatment of profits or gains from land rezonings.
Ceased
 644B. Relief from corporation tax in respect of income from dealing in residential development land.
In force
 644C. Relief from corporation tax for losses from dealing in residential development land.
In force
 645. Power to obtain information.
In force
 646. Postponement of payment of income tax to be permitted in certain cases.
In force
 647. Postponement of payment of corporation tax to be permitted in certain cases.
Chapter 2 Capital gains tax: disposals of development land (ss. 648-653)
In force
 648. Interpretation (Chapter 2).
In force
 649. Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals.
In force
 649A. Relevant disposals: rate of charge.
In force
 649B. Windfall gains from rezonings: rate of charge.
In force
 650. Exclusion of certain disposals.
In force
 651. Restriction of indexation relief in relation to relevant disposals.
In force
 652. Non-application of reliefs on replacement of assets in case of relevant disposals.
In force
 653. Restriction of relief for losses, etc. in relation to relevant disposals.
Part 22A Residential zoned land tax (ss. 653A-653AM)
Chapter 1 Interpretation (s. 653A)
In force
 653A. Interpretation.
Chapter 2 Zoned serviced residential development land (ss. 653B-653P)
In force
 653B. Criteria for inclusion in map.
In force
 653C. Draft map - preparation.
In force
 653D. Draft map - submissions.
In force
 653E. Draft map - determinations on exclusions and date.
In force
 653F. Supplemental map - preparation.
In force
 653G. Supplemental map-submissions.
In force
 653H. Supplemental map - determinations on exclusions and date.
In force
 653I. Zoning submissions.
In force
 653J. Appeal.
In force
 653K. Final map.
In force
 653L. Effect of appeal or judicial review.
In force
 653M. Revision of final maps.
In force
 653N. Receipt of information by Revenue Commissioners.
In force
 653O. Relevant site.
In force
 653P. Liable persons.
Chapter 3 Residential zoned land tax (ss. 653Q-635R)
In force
 653Q. Charge to residential zoned land tax.
In force
 653R. Amount of residential zoned land tax.
Chapter 4 Pay and file obligations (ss. 635S-653AC)
In force
 653S. Obligation to register.
In force
 653T. Obligation on liable person to prepare and deliver return.
In force
 653U. One return in respect of jointly owned relevant site.
In force
 653V. Designated liable person.
In force
 653W. Preparation and delivery of return by person acting under authority.
In force
 653X. Assessments, enquiries and appeals.
In force
 653Y. Interest on overdue tax.
In force
 653Z. Transfer of relevant site.
In force
 653AA. Appointment of an expert.
In force
 653AB. Surcharge for undervaluation of the relevant site.
In force
 653AC. Surcharge for late return of the relevant site.
Chapter 5 Abatements (ss. 653AD-653AHA.)
In force
 653AD. Repayment of tax on site not suitable for development.
In force
 653AE. Deferral of tax on appeals under section 653J.
In force
 653AF. Deferral of tax during appeals.
In force
 653AFA. Deferral of tax during application to retain unauthorised development or for substitute consent
In force
 653AFB.Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent.
In force
 653AG. Sites developed wholly or partly for purpose other than residential development.
In force
 653AH. Deferral of residential zoned land tax in certain circumstances.
In force
 653AHA. Sites subject to a relevant contract
Chapter 6 Death cases (s. 653AI)
In force
 653AI. Death.
Chapter 7 Miscellaneous (ss. 653AJ-653AM)
In force
 653AJ. Obligation to keep certain records.
In force
 653AK. Restriction of deduction.
In force
 653AL. Care and management of residential zoned land tax.
In force
 653AM. Where no owner registered 653AM.
Part 22B Vacant Homes Tax (ss. 653AN-653BO)
Chapter 1 Interpretation (s. 653AN)
In force
 653AN. Interpretation
Chapter 2 Vacant homes tax (ss. 653AO-653AP)
In force
 653AO. Charge to vacant homes tax
In force
 653AP. Amount of vacant homes tax
Chapter 3 Obligations on chargeable persons (ss. 653AQ-653BB)
In force
 653AQ. Obligation on chargeable person to prepare and deliver a return
In force
 653AR. One return in respect of jointly owned property
In force
 653AS. Designated chargeable person
In force
 653AT. Company returns
In force
 653AU. Preparation and delivery of return by person acting under authority
In force
 653AV. Self-assessment and signed declaration
In force
 653AW. Electronic delivery of returns
In force
 653AX. Date for delivery of returns
In force
 653AY. Date for payment of vacant homes tax
In force
 653AZ. Requirement to prepare and deliver return where payment arrangement in place
In force
 653BA. Retention of records
In force
 653BB. Notice to provide records
Chapter 4 Exemptions (s. 653BC)
In force
 653BC. Exemptions
Chapter 5 Assessments, enquiries and appeals (s. 653BD)
In force
 653BD. Assessments, enquiries and appeals
Chapter 6 Interest on overdue tax, surcharge for late filing and penalties (ss. 653BE-653BG)
In force
 653BE. Interest on overdue tax
In force
 653BF. Surcharge for late filing of vacant homes tax return
In force
 653BG. Penalties
Chapter 7 Management provisions(ss. 653BH-653BL)
In force
 653BH. Care and management
In force
 653BI. Power to combine forms
In force
 653BJ. Power to require return of property
In force
 653BK. Revenue Commissioners may decide on allocation of payment
In force
 653BL. Register
Chapter 8 Miscellaneous provisions (ss. 653BM-653BO)
In force
 653BM. Information to be provided to Revenue Commissioners
In force
 653BN. Information to be provided by Revenue Commissioners
In force
 653BO. Restriction of deduction
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