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Local Property Tax Act 2012 (Number 52 of 2012)


10C. North-South implementation bodies

A residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property where the liable person in relation to the property is an implementation body (within the meaning of the British-Irish Agreement Act 1999).




Inserted by F(LPT)AA21 s18. Has effect on and from 22 July 2021.