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Local Property Tax Act 2012 (Number 52 of 2012)

31 Joint owners of property.

Notwithstanding section 28, where two or more persons are liable persons in relation to a relevant residential property, and the designated liable person (as that expression is to be read by virtue of Part 7) has registered under section 28, the other liable person or persons, as the case may be, shall not be obliged to comply with section 28.