Finance (Local Property Tax) Act 2012

F17[Properties used by a charity for recreational activities.

7A

7A. A residential property shall not, F18[for the purposes of section 16(1)], be regarded as a relevant residential property where

(a) the liable person in relation to the property is a charity, and

(b) the property is used solely as residential accommodation in connection with the facilitation of recreational activities in the course of the actual carrying out of a primary purpose of the charity.]

Annotations

Amendments:

F17

Inserted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 2(c), commenced on enactment.

F18

Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 12, 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).