Finance (Local Property Tax) Act 2012


Revenue Commissioners may decide on allocation of payment.

121.— 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 F124[that persons liability to local property tax in respect of any or all of the persons relevant residential properties in whatever proportion they consider appropriate].




Substituted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 12(c), commenced on enactment.