Finance (Local Property Tax) Act 2012

9.

Purchase of new residential properties in the period 2013 to 2016.

9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on F21[31 October 2021], the property shall not be F21[a relevant residential property in relation to any liability date] occurring in the period following the first sale of the property and ending on F21[31 October 2021].

Annotations

Amendments:

F21

Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 14(a), (b), commenced on enactment.

Editorial Notes:

E4

Previous affecting provision: section amended (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 4, commenced on enactment; section amended as per F-note above.