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“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 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;

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

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

where the appeal or application, as the case may be, has been made by the owner of the land to which the application referred to in paragraph (a) or (b), as the case may be, of section 653AFA(1) relates.

(2) This section applies where a relevant appeal or a relevant petition is made, in relation to land which would not satisfy the relevant criteria, at the time of the making of an application referred to in paragraph (a) or (b) of section 653AFA(1), by virtue of its exclusion under section 653B(i) or (ii), but for its status as unauthorised development (within the meaning of the Act of 2000).

(6) Where a claim to defer tax was made in accordance with section 653AFA(4) in relation to an application in respect of which a relevant appeal or a relevant petition was made, section 653AFA(6) shall not apply where the liable person concerned makes a claim to continue to defer payment of the tax so deferred until such time as the relevant appeal or relevant petition, as the case may be, is subsequently determined.

(6) Where a claim to defer tax was made in accordance with section 653AFA(4) in relation to an application in respect of which a relevant appeal or a relevant petition was made, section 653AFA(6) shall not apply where the liable person concerned makes a claim to continue to defer payment of the tax so deferred until such time as the relevant appeal or relevant petition, as the case may be, is subsequently determined.

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.

in respect of the development concerned within 3 months of the date of the determination, section 653AFA shall apply, subject to subsections (12) and (13), to the application made under paragraph (a) or (b), as the case may be.

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7) was made in respect of the application to which the relevant petition relates (in this subsection and subsection (13) referred to as the ‘original application’), from the date of the making of the original application to which the relevant petition relates, and pay any tax and interest due accordingly.

section 653AFA shall, subject to subsections (15) and (16), apply to that application.

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7) was made in respect of the application to which the relevant petition relates, and pay any tax and interest due accordingly.

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.

the liable person shall amend each return in which a claim to defer payment in accordance with section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.

(10A) Where, on the date of death of a deceased person, section 653AFA applies to land in respect of which the deceased person was the owner immediately prior to their death—

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AFA(3) that the deceased person would have been entitled to make, or

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(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.