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Local Property Tax Act 2012 (Number 52 of 2012)

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13A.

Where, on a date that is between two consecutive valuation dates, a building becomes a residential property, its chargeable value shall be the value that the building would have had on the preceding valuation date if it had been a residential property on that date.

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Inserted by F(LPT)AA21 s21. Applies only in respect of year 2022 and each subsequent year.