The Institute of Chartered Accountants in Ireland, Section 20, Link Report

Links from Section 20
Act	Linked to	Context
2012/en/act/pub/0052/sec0021.html	unresolved	(2) Where the passing of such a resolution is a reserved function (within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014) of a local authority, a local authority may pass a resolution that the basic rate should , for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area.
2012/en/act/pub/0052/sec0021.html	unresolved	(3) Where a local authority passes a resolution under subsection (2), the rate of local property tax, in respect of relevant residential properties situated in the local authority’s functional area, shall be , for the period specified in the resolution and with effect from the date specified in section 21(2), the basic rate, increased or decreased, as the case may be, by the local adjustment factor.
Finance (Local Property Tax) (Amendment) Act 2013)	Finance (Local Property Tax) (Amendment) Act 2013)	(2) Where the passing of such a resolution is a reserved function (within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014) of a local authority, a local authority may pass a resolution that the basic rate should , for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area.
Local Government Act, 2001	index.html	(2) Where the passing of such a resolution is a reserved function (within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014) of a local authority, a local authority may pass a resolution that the basic rate should , for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area.
Local Government Act, 2001	index.html	(2) Where the passing of such a resolution is a reserved function (within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014) of a local authority, a local authority may pass a resolution that the basic rate should , for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area.
Links to Section 20 (from within TaxSource Total)
Act	Linked from	Context
	sec0019.html	In section 20—
	sec0019.html	(b) the percentage specified in a resolution under section 20 as the percentage by which the basic rate should stand varied is referred to as the “local adjustment factor”.
	sec0002.html	“Minister”, other than in section 20 and Chapter 2 or 3 of Part 10, means the Minister for Finance;
	sec0021.html	(1) Where a local authority passes the resolution referred to in section 20(2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and—