Local Property Tax Act 2012 (as amended up to and including Finance Tax Appeals Act 2015)
- Section 40 — Self-assessment and signed declaration.
- Section 41 — Method of payment and deferral.
- Section 42 — One return in respect of jointly owned property.
- Section 43 — Designated liable person.
- Section 44 — Electronic delivery of returns.
- Section 45 — Evidence of failure to deliver a return.
- Section 46 — Returns by agents and lessees.
- Section 47 — Making of Revenue estimate.
- Section 48 — Amendment of Revenue estimate.
- Section 49 — Revenue estimate becomes due and payable.