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Local Property Tax Act 2012 (Number 52 of 2012)

9 Purchase of new residential properties in the period 2013 to 2016.

Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on [1]>31 October 2016<[1][1]>31 October 2019<[1], the property shall not be a relevant residential property in respect of any liability date occurring in the period following the first sale of the property and ending on [1]>31 October 2016<[1][1]>31 October 2019<[1].

[1]

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Substituted by F(LPT)AA15 s4. Has effect as on and from 20 December 2015.