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Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013

10 Retention of supporting documentation

A liable person, who claims an exemption from the local property tax as a result of a certificate issued in accordance with Regulation 6, shall retain any supporting documentation in relation to that certificate for a period of 6 years following that claim and shall produce that supporting documentation to the Revenue Commissioners, if requested by the Revenue Commissioners to do so.