Finance (Local Property Tax) Act 2012
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Notification of local adjustment factor to the Revenue Commissioners. |
21.— Where a local authority passes the resolution referred to in section 20 (2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and— | |
(a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and | ||
(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the relevant liability date falls. |