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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 5

Assessments, enquiries and appeals

653BD. Assessments, enquiries and appeals

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

(a) a reference to a “person” or a “chargeable person” shall be construed as a reference to a chargeable person within the meaning of this Part;

(b) a reference to a “chargeable period” shall be construed as a reference to a chargeable period within the meaning of this Part;

(c) a reference to a “return” shall be construed as including a return within the meaning of this Part;

(d) a reference to “self-assessment” shall be construed as a reference to a self-assessment within the meaning of this Part;

(e) a reference to ‘any allowance, deduction, relief or tax credit for a chargeable period’ shall be construed as including a reference to an exemption under this Part.

(2) A chargeable person aggrieved by an assessment or an amended assessment, as the case may be, made on that person pursuant to the provisions referred to in subsection (1), as applied subject to the modifications referred to in that subsection, may, within 30 days after the date of the notice of assessment appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.

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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.