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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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653AN. Interpretation

(1) In this Part -

"Act of 2003" means the Capital Acquisitions Tax Consolidation Act 2003;

"Act of 2004" means the Residential Tenancies Act 2004;

"Act of 2012" means the Finance (Local Property Tax) Act 2012;

"chargeable period" means the 12-month period commencing on 1 November of each year, commencing with the year 2022;

"chargeable person", in relation to a residential property, means the person that is the liable person in relation to the residential property on the relevant date;

"chartered engineer" means a chartered engineer included on the register referred to in section 7 of The Institution of Civil Engineers of Ireland (Charter Amendment) Act, 1969;

"company" includes any body corporate;

"designated chargeable person" shall be construed in accordance with section 653AS;

"electronic means" has the meaning given to it by section 917EA;

"liability date" has the same meaning as it has in the Act of 2012;

"liability date", has the same meaning as it has in the Act of 2012;

"loca

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