Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
Section 653QCharge to residential zoned land tax
Summary
This section provides that a tax to be known as ‘residential zoned land tax’ shall be charged, levied and paid annually on the liability...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.