Finance (Local Property Tax) Act 2012
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Residential property fully subject to municipal rates. |
4.— 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. |