Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 7
Management provisions
653BH. Care and management
(1) Vacant homes tax shall be under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to vacant homes tax subject to the following modifications:
(a) in sections 849, 863, 866, 872 and 874, a reference to ‘income tax, corporation tax or capital gains tax’ shall be construed as a reference to vacant homes tax;
(b) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869 and 870, a reference to ‘the Tax Acts’ shall be construed as a reference to this Part.
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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.