Finance (Local Property Tax) Act 2012
F34[North-South implementation bodies
10C
10C.— A residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property where the liable person in relation to the property is an implementation body (within the meaning of the British-Irish Agreement Act 1999).
Annotations:
Amendments:
F34
Inserted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 18, commenced on enactment. This amendment applies only in respect of the year 2022 and each subsequent year as provided by s. 3(b).]