Links from Section 653J | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1) An owner who is aggrieved with the determination of a local authority under section 653E may, not later than 1 May 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála. |
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Taxes Consolidation Act, 1997 |
(2) An owner who is aggrieved with the determination of a local authority under section 653H may, not later than 1 September 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála. |
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Links to Section 653J (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
653AE. Deferral of tax on appeals under section 653J |
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Taxes Consolidation Act, 1997 |
(a) an appeal under section 653J has been made but not been determined, |
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Taxes Consolidation Act, 1997 |
(ii) a decision of An Bord Pleanála under section 653J, |
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Taxes Consolidation Act, 1997 |
(b) state that the owner may, within one month of receipt of the notification, appeal the determination under section 653J, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála. |
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Taxes Consolidation Act, 1997 |
(b) state that the owner may, within one month of receipt of the notification, appeal the determination under section 653J, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála. |
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Taxes Consolidation Act, 1997 |
(c) reflecting the determinations, if any, made under section 653E and 653H or, where any such determination has been appealed under section 653J, the decision in the appeal relating to that determination, |
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Taxes Consolidation Act, 1997 |
(a) an appeal made under section 653J, or |
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Taxes Consolidation Act, 1997 |
(b) a judicial review of a determination made by a local authority under section 653E or 653H or a decision of An Bord Pleanála under section 653J, |
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Taxes Consolidation Act, 1997 |
(2)Sections 653C to 653E and sections 653J to 653L shall apply for the purposes of the revision of a final map under subsection (1), subject to the following modifications: |
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Taxes Consolidation Act, 1997 |
(j) the reference in section 653J(1) to 1 May 2023 shall be construed as a reference to 1 August in the year immediately prior to the year concerned. |