Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653BG. Penalties
Section 1077F shall apply to vacant homes tax, subject to the following modifications:
(a) a reference to ‘income, profits or gains’ shall be construed as a reference to vacant homes tax, and
(b) a reference to ‘any allowance, deduction, relief or credit’ shall be construed as including a reference to an exemption under this Part.
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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.