Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653AL. Care and management of residential zoned land tax
(1) Residential zoned land tax is under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to residential zoned land tax as it applies to income tax, corporation tax and capital gains tax.
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Inserted by FA21 s80(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.