653AFB.Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent.

(1) In this section -

'relevant appeal' means, in respect of an application referred to in paragraph (a) of section 653AFA(1), an appeal to An Bord Pleanála of a decision of a local authority not to grant permission to retain the unauthorised development concerned, where the appeal has been made by the owner of the land to which the application referred to in paragraph (a) of section 653AFA(1) relates;

'relevant petition' means -

(a) in respect of an application referred to in paragraph (a) of section 653AFA(1) -

(i) an application for judicial review of a decision of a local authority or An Bord Pleanála not to grant permission to retain the unauthorised development concerned, or

(ii) an appeal of a determination of a judicial review referred to in subparagraph (i),

or

(b) in respect of an application referred to in paragraph (b) of section 653AFA(1) -

(i) an application for judicial review of a decision of An Bord Pleanála not to grant substitute consent in respect of the developm

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