Finance (Local Property Tax) Act 2012
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Joint owners of property. |
31.— 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 . |