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(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8(1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before 1 November 2016 1 November 2019 1 November 2021.

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and

(b) it appears to that person that the chargeable value in respect of the first valuation date (as referred to in section 14(1)) and the relevant residential property is not a chargeable value that could reasonably have been arrived at.

(5B) Notwithstanding subsection (2), where section 14(1B) applies, the person who is the liable person following a change referred to in that section shall prepare and deliver a return in relation to the first liability date following the change.

(1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33.

(3) Subject to subsections (6) and (7) and section 55, where subsection (2) applies—

(6) Where a liable person is eligible for and claims a deferral under section 131—

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and