Links from Section 653AD | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) this section and section 653AH apply in respect of a site, and |
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Taxes Consolidation Act, 1997 |
(b) the date specified in the notification under subsection (2) is before the date on which the commencement notice referred to in section 653AH(1)(c) is lodged. |
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Taxes Consolidation Act, 1997 |
(8) Where subsection (7) applies, on the making of a claim by the liable person, residential zoned land tax deferred in accordance with section 653AH in respect of a site shall not be due and payable in respect of the site, or part of the site, affected in the manner described in subsection (1). |
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Taxes Consolidation Act, 1997 |
(9) Where only part of the site is affected in the manner described in subsection (1), the amount of residential zoned land tax deferred in accordance with section 653AH that is not due and payable in accordance with subsection (8), shall be determined by the formula in subsection (6), subject to the following modifications: |
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Links to Section 653AD (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(8) Where, during the administration period, section 653AD applies to a site in respect of which the deceased person was the owner immediately prior to their death, the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AD(5), that the deceased person would have been entitled to make. |
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Taxes Consolidation Act, 1997 |
(8) Where, during the administration period, section 653AD applies to a site in respect of which the deceased person was the owner immediately prior to their death, the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AD(5), that the deceased person would have been entitled to make. |
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Taxes Consolidation Act, 1997 |
(e) details of any exemption from, abatement or deferral of, or repayment of residential zoned land tax, including of any claims made in accordance with section 653AD, 653AE, 653AF, 653AFA, 653AFB, 653AH, 653AHA or 653AI. |