Links from Section 653AZ | ||
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Act | Linked to | Context |
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: |
|
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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Links to Section 653AZ (from within TaxSource Total) | ||
None |