Finance (Local Property Tax) Act 2012

12.

F40[Occupation or receipt of rents or profits as evidence of liability.

12. (1) It shall be presumed, until the contrary is proved, that a person who is in occupation of a relevant residential property, or is in receipt of the rents or profits therefrom, is a liable person in relation to it.

(2) In administering this Act generally or in exercising any power to make a Revenue estimate or a Revenue assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder, the Revenue Commissioners shall not be required firstly to inquire into the title to, or any estate, interest or right in, any particular residential property.]

Annotations

Amendments:

F40

Substituted (13.03.2013) by Finance (Local Property Tax) (Amendment) Act 2013 (4/2013), s. 4(c), commenced on enactment.