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(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8(1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before 1 November 2016 1 November 2019.

(3) In addition to their application as provided in that subsection the provisions of subsection (2) shall apply in relation to each 3-year consecutive period referred to in section 13(2)(b) as if the reference to 1 May 2013 was a reference to 1 November in the year preceding the consecutive 3-year period.

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and

(b) it appears to that person that the chargeable value in respect of the first valuation date (as referred to in section 14(1)) and the relevant residential property is not a chargeable value that could reasonably have been arrived at.

(1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33.

(2) Notwithstanding subsection (1), but subject to subsection (5), a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, 1 November 2014 and 1 November 2015 1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018 , unless he or she is required to do so by notice under section 33, where—

unless all, or part, of the local property tax payable is the subject of a claim for deferral under section 131.

(6) Where a liable person is eligible for and claims a deferral under section 131, the amount referred to in subsection (4)(a) shall be payable, but subsection (4)(b) shall only apply to the part, if any, of the amount that does not qualify for a deferral.

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and