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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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653AE. Deferral of tax on appeals under section 653J.

(1) This section applies where, in relation to a site -

(a) an appeal under section 653J has been made but not been determined,

(b) an application for judicial review of -

(i) a determination made by a local authority under section 653E or 653H, or

(ii) a decision of An Bord Pleanála under section 653J,

has been made but not determined, or

(c) a submission has been made under section 653I and the local authority has notified the owner concerned of its decision to propose to make a variation, but no variation has been made to the development plan as a consequence of that decision,

one month prior to the publication of a final map under section 653K or a revised map under section 653M, as the case may be, in which the site is included.

(2) Where -

(a) this section applies, and

(b) either -

(i) the appeal referred to in paragraph (a) of subsection (1) or the judicial review referred to in paragraph (b) of that subsection is determined in favour of the owner of the site by the liability d

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