Finance (Local Property Tax) Act 2012


F138[Personal Insolvency Act 2012.

133B. Where a liable person

(a) has entered into an insolvency arrangement, or

(b) holds a relevant residential property in trust for creditors pursuant to the terms of an insolvency arrangement,

the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of any local property tax that falls due in the period for which the arrangement is in effect.]




Inserted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 13(d), commenced on enactment.