| Links from Section 653AQ | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a)a charge to vacant homes tax arises in respect of the residential property under section 653AO, or |
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Taxes Consolidation Act, 1997 |
(f)details of any claim for exemption from vacant homes tax under section 653BC; |
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| Links to Section 653AQ (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“return” means a return which is required to be prepared and delivered to the Revenue Commissioners under section 653AQ; |
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|
Taxes Consolidation Act, 1997 |
(1)Notwithstanding section 653AQ(1), a return may be prepared and delivered by a person acting under the authority of the chargeable person. |
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|
Taxes Consolidation Act, 1997 |
(i)paragraph (a), only, of section 653AQ(1) applies, or |
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Taxes Consolidation Act, 1997 |
(ii) both paragraphs (a) and (b) of section 653AQ(1) apply, |
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|
Taxes Consolidation Act, 1997 |
(b) by the date specified in the notice, where paragraph (b), only, of section 653AQ(1) applies. |
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|
Taxes Consolidation Act, 1997 |
Notwithstanding section 653AQ(1)(a), a chargeable person in relation to a residential property shall not be required to prepare and deliver a return in respect of the residential property for a chargeable period where the following conditions are satisfied: |
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Taxes Consolidation Act, 1997 |
(a)the chargeable person has not been required by the Revenue Commissioners to prepare and deliver a return in respect of the residential property under section 653AQ(1)(b), |
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