Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
Section 653YInterest on overdue tax
Summary
This section provides for interest to be charged on underpaid residential zoned land tax.
Details
(1)
This section provides that interest applies ...
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.