Links from Section 653AGA | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“group” has the same meaning as it has in section 616; |
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Taxes Consolidation Act, 1997 |
“member of a group” has the same meaning as it has in section 616. |
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Taxes Consolidation Act, 1997 |
(i)section 653AG applies and the site ceases to be treated as a relevant site pursuant to that section, or |
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Taxes Consolidation Act, 1997 |
(ii)653AH applies, |
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Taxes Consolidation Act, 1997 |
(i) the relevant amount referred to in paragraph (c) or (d), as the case may be, shall be treated as “deferred residential zoned land tax” within the meaning of section 653AH for the purposes of that section, and |
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Taxes Consolidation Act, 1997 |
(3) Subject to subsections (4), (5) and (6), where this section applies, so much of any residential zoned land tax arising in respect of a liability date, in relation to a relevant site, after the date of grant of planning permission in respect of the relevant site shall, notwithstanding section 653Q(2), not be due and payable until the earlier to occur of— |
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Taxes Consolidation Act, 1997 |
(8) This section only applies if a return referred to in section 653T is delivered to the Revenue Commissioners in respect of each liability date to which this section refers, notwithstanding subsection (3). |
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Links to Section 653AGA (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) this section and section 653AGA 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 of the grant of planning permission or, where section 653AGA(2) applies, the date on which the relevant appeal or relevant petition, as the case may be, in respect of the planning permission is determined. |
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Taxes Consolidation Act, 1997 |
(6B) Where subsection (6A) applies, on the making of a claim by the liable person, residential zoned land tax deferred in accordance with section 653AGA 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 |
(6C) 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 653AGA that is not due and payable in accordance with subsection (6B), shall be determined by the formula in subsection (6), subject to the following modifications: |
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Taxes Consolidation Act, 1997 |
(1) In this section and section 653AGA— |
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Taxes Consolidation Act, 1997 |
(10C) If on the date of death of a deceased person, section 653AGA applies with respect to a relevant site to which the deceased person was the liable person prior to their death— |
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Taxes Consolidation Act, 1997 |
(b) at the completion of the administration period any residential zoned land tax deferred at that time under section 653AGA(3) shall become a charge on the land concerned under section 653Q(4). |
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Taxes Consolidation Act, 1997 |
(b) at the completion of the administration period any residential zoned land tax deferred at that time under section 653AH(3), or treated, pursuant to section 653AGA(5)(b)(i), as “deferred residential zoned land tax” within the meaning of section 653AH for the purposes of that section, shall become a charge on the land concerned under section 653Q(4). |
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Taxes Consolidation Act, 1997 |
(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4) or (5), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person. |
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Taxes Consolidation Act, 1997 |
(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4) or (5), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person. |
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Taxes Consolidation Act, 1997 |
(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4) or (5), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person. |
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Taxes Consolidation Act, 1997 |
(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4) or (5), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person. |
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Taxes Consolidation Act, 1997 |
(13) Any charge on the land arising under subsections (9)(b), (10)(b), (10A)(b), (10B), (10C)(b) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(5), 653AF(4)(a), 653AFA(5), 653AFB(9), 653AFB(13), 653AGA(5)(b)(ii) or 653AH(7), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person. |
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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,
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