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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