| Links from Section 653R | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(1) The valuation date in relation to a relevant site shall, subject to sections 653AG and 653AH be— |
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|
Taxes Consolidation Act, 1997 |
(1) The valuation date in relation to a relevant site shall, subject to sections 653AG and 653AH be— |
|
| Links to Section 653R (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“valuation date” shall be construed in accordance with section 653R. |
|
|
Taxes Consolidation Act, 1997 |
(b) the market value of the liable part of the relevant site so apportioned shall, for the purposes of section 653R, be treated as the market value of the relevant site on the liability date immediately following the date on which the commencement notice, or the first such notice, as the case may be, referred to in subsection (2) is lodged. |
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|
Taxes Consolidation Act, 1997 |
(5) Where the market value of the liable part of a relevant site is determined in accordance with subsection (4) then, for the purposes of section 653R, at the liability date immediately following the submission of the commencement notice concerned, the liable part of the relevant site shall be treated as having a valuation date falling on the same day as that liability date. |
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|
Taxes Consolidation Act, 1997 |
(b) for the purposes of section 653R— |
|