Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 653AX
Date for delivery of returns
Section 653AX sets out the filing deadlines for vacant homes tax (VHT) returns, distinguishing between cases where a VHT charge arises and cases where Revenue have issued a notice requiring a return.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.