| Links from Section 653AHA | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(6) This section shall not apply where the parties to the relevant contract include the owner of the relevant site and a person connected (within the meaning of section 10) with the owner. |
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Taxes Consolidation Act, 1997 |
(2) Subject to subsections (3) and (5), on the making of a claim by the liable person, so much of any residential zoned land tax arising in relation to a relevant site which is subject to a relevant contract (or where only part of the site is subject to a relevant contract, that part of the relevant site), shall, for the period of that relevant contract, notwithstanding section 653Q(2), not be due and payable. |
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Taxes Consolidation Act, 1997 |
(5) This section only applies if a return referred to in section 653T is delivered to the Revenue Commissioners in respect of each liability date occurring during the term of the relevant contract. |
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Taxes Consolidation Act, 1997 |
“relevant contract” means a lease, other than a lease or an agreement for lease referred to in section 653Z(1)(c), which— |
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| Links to Section 653AHA (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(11A) Where, on the date of death of a deceased person, section 653AHA applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representative may, during the administration period, make any claim under section 653AHA(2) that the deceased person would have been entitled to make. |
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Taxes Consolidation Act, 1997 |
(11A) Where, on the date of death of a deceased person, section 653AHA applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representative may, during the administration period, make any claim under section 653AHA(2) 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. |
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Taxes Consolidation Act, 1997 |
(f) for the purposes of section 653AHA, in section 959AA(1)— |
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Taxes Consolidation Act, 1997 |
(i) ‘after the end of 4 years commencing at the end of the year in which the relevant contract (within the meaning of section 653AHA) expires’ shall be substituted for ‘after the end of 4 years commencing at the end of the chargeable period in which the return is delivered’, and |
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Taxes Consolidation Act, 1997 |
(ii) in paragraph (ii), ‘after the end of 4 years commencing at the end of the year in which the relevant contract (within the meaning of section 653AHA) expires’ shall be substituted for ‘after the end of a period of 4 years commencing at the end of the chargeable period for which the return is delivered’. |
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