Link Report

This report lists all the outbound links from Section 14 under the heading Links from Section 14.

Sections and schedules within TaxSource Total linking to Section 14 are listed under Links to Section 14 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 14
Act Linked to Context

2012/en/act/pub/0052/sec0008.html

unresolved

(2) Other than in the case of a residential property referred to in section 8, where a property is not a relevant residential property on 1 May 2013 or on the first valuation date for any consecutive 3-year period after the year 2016 year 2019, it shall not be treated as a relevant residential property until the next valuation date.

2012/en/act/pub/0052/sec0035.html

unresolved

(1) Where Subject to section 35(5A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), where the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date.

2012/en/act/pub/0052/sec0047.html

unresolved

(iii) where no return was prepared and delivered to the Revenue Commissioners, any Revenue estimate made under section 47.

Finance (Local Property Tax) (Amendment) Act 2013)

Finance (Local Property Tax) (Amendment) Act 2013)

(1) Where Subject to section 35(5A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), where the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date.

Links to Section 14 (from within TaxSource Total)
Act Linked from Context

sec0146.html

(2A) A liable person who fails to comply with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be liable to a penalty of €500.

sec0035.html

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

sec0035.html

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

sec0035.html

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and

sec0035.html

(b) it appears to that person that the chargeable value in respect of the first valuation date (as referred to in section 14(1)) and the relevant residential property is not a chargeable value that could reasonably have been arrived at.