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Local Property Tax Act 2012 (Number 52 of 2012)

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63 Power to issue precepts.

Section 935 of the Act of 1997 shall apply as if the list of particulars that might be contained in a schedule to be delivered to the Appeal Commissioners included particulars in relation to—

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(a) a relevant residential property,

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(a) any property,

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(b) the interest in a relevant residential property held by the appellant,

(c) other liable persons in relation to a relevant residential property,

(d) the appellant’s income in a particular year, or

(e) the income of the appellant’s spouse, civil partner or cohabitant, as the case may be.

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Substituted by F(LPT)AA13 s10(c). Has effect as on and from 13 March 2013.

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Deleted by F(TA)A15 sched2(5)(e). With effect from 21 March 2016 per S. I. No 110 of 2016.