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 653P
Liable persons
Section 653P defines who is a "liable person" for the purposes of the residential zoned land tax (RZLT) and confirms that Revenue may raise assessments even where ownership of the land is unknown or disputed.
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.