653AL Care and management of residential zoned land tax

Summary

This section confirms that residential zoned land tax is under the care and management of the Revenue Commissioners.

Details

(1) Residential zoned land tax is under the “care and management” of the Revenue Commissioners and the Revenue Commissioners may do all such acts as are deemed necessary and expedient to raise, collect, receive and account for residential zoned land tax as they are authorised to do for all other taxes and duties that they are responsible for.

(2) Part 37 (Administration) applies to residential zoned land tax as it applies to income tax, corporation tax and capital gains tax.

Relevant Date: Finance Act 2021