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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653N. Receipt of information by Revenue Commissioners

Where it comes to the attention of the Revenue Commissioners that land—

(a) within the functional area of a local authority, and

(b) which the Revenue Commissioners consider satisfies the relevant criteria,

is not included in the map most recently published by the local authority under this Chapter—

(i) the Revenue Commissioners shall notify the local authority that such land has come to its attention, and

(ii) the local authority shall take the information notified to it under paragraph (i) into account when preparing a revision of its final map in accordance with section 653M.

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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.