Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 7
Management provisions
653BH. Care and management
(1) Vacant homes tax shall be under the care and management of the Revenue Commissioners.
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(2) Part 37 shall apply to vacant homes tax subject to the following modifications:
(a) in sections 849, 863, 866, 872 and 874, a reference to ‘income tax, corporation tax or capital gains tax’ shall be construed as a reference to vacant homes tax;
(b) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869 and 870, a reference to ‘the Tax Acts’ shall be construed as a reference to this Part.
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(2) Part 37 shall apply to vacant homes tax subject to the following modifications:
(a) in sections 849, 861, 863, 864, 866, 872 and 874, a reference to income tax shall be construed as a reference to vacant homes tax;
(b) in section 863, a reference to a year shall be construed as a reference to a chargeable period;
(c) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869, 870, 873 and 874, a reference to the Tax Acts shall be construed as a reference to this Part;
(d) in section 870, the reference to the Income Tax Acts shall be construed as a reference to this Part.
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