Taxes Consolidation Act 1997 section 653BJ

Power to require return of property

Section 653BJ applies Revenue's power to require a return of property to vacant homes tax.

• Revenue may require any person to prepare and deliver a statement of affairs as at a specified date.
• The request must be made in writing by an inspector and must specify the time within which the return is to be made.
• The statement of affairs must be in the form prescribed by Revenue.
• This power, which derives from section 909, applies to vacant homes tax in the same way as it applies to income tax.