1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

653AQ Obligation on chargeable person to prepare and deliver a returnFA22 s96(1) [(1) The chargeable person in relation to a residential property shall prepare and deliver to the Revenue Commissi...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022