The Institute of Chartered Accountants in Ireland, Section 126, Link Report

Links from Section 126
Act	Linked to	Context
2012/en/act/pub/0052/sec0119.html	unresolved	(2) For the purposes of subsection (1), local property tax in relation to a relevant residential property shall be paid notwithstanding that a sale of the property is completed before that tax is payable in accordance with section 119(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013).
2012/en/act/pub/0052/sec0139.html	unresolved	Subject to section 139(4) (1) Subject to section 139(4) and subsection (2) , a liable person who proposes to sell a residential property shall, before the completion of the sale of the property, pay to the Revenue Commissioners any local property tax, penalties imposed under this Act and accrued interest which is due and payable in respect of that property.
Finance (Local Property Tax) (Amendment) Act 2013)	Finance (Local Property Tax) (Amendment) Act 2013)	(2) For the purposes of subsection (1), local property tax in relation to a relevant residential property shall be paid notwithstanding that a sale of the property is completed before that tax is payable in accordance with section 119(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013).
Links to Section 126 (from within TaxSource Total)
Act	Linked from	Context
	sec0125.html	In ~~sections 126~~ sections 126, 127A and 128—
	sec0127.html	Where a liable person does not comply with section 126, any unpaid local property tax and any penalties and accrued interest referred to in that section shall remain a charge on the relevant residential property to which it relates.
	sec0128.html	The Revenue Commissioners shall provide a liable person referred to in section 126, or a person acting on behalf of the liable person in connection with a sale of a residential property, with—