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Local Property Tax Act 2012 (Number 52 of 2012)

4 Residential property fully subject to municipal rates.

[1]>

A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where—

(a) the property is a property—

(i) which is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978), and

(ii) in respect of which municipal rates (within the meaning of the Valuation Act 2001) are payable.

<[1]

[1]>

A residential property shall not, [2]>for the purposes of this Act<[2][2]>for the purposes of section 16(1)<[2], be regarded as a relevant residential property where the property is a property which—

(a) is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978), and

(b) in respect of which municipal rates (within the meaning of the Valuation Act 2001) are payable.

<[1]

[1]

[-] [+]

Substituted by F(LPT)AA13 s16(b). Has effect as on and from 13 March 2013.

[2]

[-] [+]

Substituted by F(LPT)AA21 s8. Applies only in respect of the year 2022 and each subsequent year.