Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2021)
- Section 650 — Exclusion of certain disposals.
- Section 651 — Restriction of indexation relief in relation to relevant disposals.
- Section 652 — Non-application of reliefs on replacement of assets in case of relevant disposals.
- Section 653 — Restriction of relief for losses, etc. in relation to relevant disposals.
- Section 653A
— Interpretation
- Section 653B
— Criteria for inclusion in map
- Section 653C
— Draft map - preparation
- Section 653D
— Draft map - submissions
- Section 653E
— Draft map – determinations on exclusions and date
- Section 653F
— Supplemental map - preparation
- Section 653G
— Supplemental map - submissions
- Section 653H
— Supplemental map - determinations on exclusions and date
- Section 653I
— Zoning submissions
- Section 653J
— Appeal
- Section 653K
— Final map
- Section 653L
— Effect of appeal or judicial review
- Section 653M
— Revision of final maps
- Section 653N
— Receipt of information by Revenue Commissioners
- Section 653O
— Relevant site
- Section 653P
— Liable persons
- Section 653Q
— Charge to residential zoned land tax
- Section 653R
— Amount of residential zoned land tax
- Section 653S
— Obligation to register
- Section 653T
— Obligation on liable person to prepare and deliver return
- Section 653U
— One return in respect of jointly owned relevant site
- Section 653V
— Designated liable person
- Section 653W
— Preparation and delivery of return by person acting under authority
- Section 653X
— Assessments, enquiries and appeals
- Section 653Y
— Interest on overdue tax
- Section 653Z
— Transfer of relevant site
- Section 653AA
— Appointment of an expert
- Section 653AB
— Surcharge for undervaluation of the relevant site
- Section 653AC
— Surcharge for late return of the relevant site
- Section 653AD
— Repayment of tax on site not suitable for development
- Section 653AE
— Deferral of tax on appeals under section 653J
- Section 653AF
— Deferral of tax during appeals
- Section 653AG
— Sites developed wholly or partly for purpose other than residential development
- Section 653AH
— Deferral of residential zoned land tax in certain circumstances
- Section 653AI
— Death
- Section 653AJ
— Obligation to keep certain records
- Section 653AK
— Restriction of deduction
- Section 653AL
— Care and management of residential zoned land tax
- Section 653AM
— Where no owner registered
- Section 654 — Interpretation (Part 23).
- Section 655 — Farming and market gardening profits to be charged to tax under Schedule D.
- Section 656 — Farming: trading stock of discontinued trade.
- Section 657
— Averaging of farm profits.
- Section 657A — “Taxation of certain farm payments.
- Section 657B — Restructuring and diversification aid for sugar beet growers.
- Section 658 — Farming: allowances for capital expenditure on construction of buildings and other works.
- Section 659 — Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.