1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Transactions in Land (ss. 639-653BO)
  3. Part 22A Residential zoned land tax (ss. 653A-653AM)
Previous Next

Part 22A Residential zoned land tax (ss. 653A-653AM)

Comparing proposed amendment...
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.
Previous Next