| Links from Section 42 | ||
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2012/en/act/pub/0052/sec0043.html |
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(1) Where 2 or more persons are liable persons in relation to a relevant residential property, one return in respect of the property shall be prepared and delivered by the liable person who is the designated liable person as determined in accordance with section 43. |
| Links to Section 42 (from within TaxSource Total) | ||
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(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 42(1). |
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(3) Subject to subsections (4) and (5), for the purposes of section 42(1) the designated liable person— |
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(4) Notwithstanding subsection (3), for the purposes of section 42(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power. |
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(5) The Revenue Commissioners may specify in writing that one of the liable persons referred to in section 42(1) shall be the designated liable person if either— |
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