Finance (Local Property Tax) Act 2012


Revenue estimate becomes due and payable.

49.— F90[Subject to sections 51 and 55], where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55.




Substituted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 9(d), commenced on enactment.