121 Revenue Commissioners may decide on allocation of payment.

Notwithstanding section 960G of the Act of 1997 (as applied by section 120), where local property tax is payable by a liable person in respect of more than one relevant residential property, the Revenue Commissioners may set any payment made by the liable person against ^[1]>any or all of the relevant residential properties^<[1][1]>that person’s liability to local property tax in respect of any or all of the person’s relevant residential properties in whatever proportion they consider appropriate^<[1].