Finance (Local Property Tax) Act 2012


Meaning of relevant residential property.

3.— Subject to F7[sections 3A to 10D], where a building in the State is a residential property on a liability date, it shall, for the purposes of this Act, be a relevant residential property in relation to that liability date.




Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 6, commenced on enactment. This amendment applies only in respect of the year 2022 and each subsequent year as provided by 31/2021, s. 3(b).

Editorial Notes:


Previous affecting provision: section amended (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 2, commenced on enactment; amendment substituted (22.07.2021) as per F-note above.