14.— (1) F44[F45[Subject to subsections (1B) and section 35(5A)] (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), where] the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date.

F46[(1A) (a) Where subsection (1) applies, the person who was the liable person before the change referred to in that subsection shall provide the person who is the liable person following that change with any relevant information or documentation in the knowledge or possession of that person in relation to the first valuation date (as referred to in that subsection) and the relevant residential property before that change occurs.

(b) The information or documentation that is relevant in relation to the matters referred to in paragraph (a) shall include the following information or documentation—

(i) the chargeable value at that valuation date included in a return,

(ii) a return, or

(iii) where no return was prepared and delivered to the Revenue Commissioners, any Revenue estimate made under section 47.]

F47[(1B) Where—

(a) the person who was the liable person in relation to a relevant residential property before the change referred to in subsection (1) was a local authority or an approved housing body, and

(b) the person who is the liable person in relation to the relevant residential property after the change referred to in subsection (1) is neither a local authority nor an approved housing body,

subsection (1) shall not apply.]

(2) Other than in the case of a residential property referred to in section 8, where a property is not a relevant residential property on 1 May 2013 F48[…], it shall not be treated as a relevant residential property until the next valuation date.