Link Report

This report lists all the outbound links from Section 653X under the heading Links from Section 653X.

Sections and schedules within TaxSource Total linking to Section 653X are listed under Links to Section 653X (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 653X
Act Linked to Context

https://www.irishstatutebook.ie/eli/1960/act/45/enacted/en/html

unresolved

(a) in respect of matters relating to the market value of a relevant site, appeal the assessment or amended assessment in the manner prescribed by section 33 of the Finance (1909-1910) Act 1910, (as amended by the Property Values (Arbitration and Appeals) Act 1960), and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection, or

Taxes Consolidation Act, 1997

sec0653AH.html

(e) for the purposes of section 653AH, in section 959AA(1)—

Taxes Consolidation Act, 1997

sec0653AHA.html

(f) for the purposes of section 653AHA, in section 959AA(1)—

Taxes Consolidation Act, 1997

sec0653AHA.html

(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

Taxes Consolidation Act, 1997

sec0653AHA.html

(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’.

Taxes Consolidation Act, 1997

sec0959AA.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Taxes Consolidation Act, 1997

sec0959AA.html

(e) for the purposes of section 653AH, in section 959AA(1)—

Taxes Consolidation Act, 1997

sec0959AA.html

(f) for the purposes of section 653AHA, in section 959AA(1)—

Taxes Consolidation Act, 1997

sec0959AC.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Taxes Consolidation Act, 1997

sec0959AD.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Taxes Consolidation Act, 1997

sec0959AE.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Taxes Consolidation Act, 1997

sec0959I.html

(b) in respect of all other matters, appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.

Taxes Consolidation Act, 1997

sec0959Y.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Taxes Consolidation Act, 1997

sec0959Z.html

(1)Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

Links to Section 653X (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0653AB.html

(5) Any person aggrieved by the imposition on that person of a surcharge under this section in respect of a relevant site may appeal to the Appeal Commissioners, in accordance with section 653X, within the period of 30 days after the date of the notice, referred to in subsection (4), of the amount of that surcharge, against the imposition of such surcharge on the grounds that, having regard to all the circumstances, there were sufficient grounds on which that person might reasonably have based that person’s estimate of the market value of the asset.