Finance (Local Property Tax) Act 2012
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Amendment of Revenue estimate. |
48.— (1) Where the Revenue Commissioners are satisfied that a Revenue estimate made under section 47 — | |
(a) is excessive, they may amend the amount so estimated by reducing it, or | ||
(b) is insufficient, they may amend the amount so estimated by increasing it. | ||
(2) Where subsection (1) applies, the Revenue Commissioners shall notify the liable person, or the person whom they have reason to believe is a liable person, that they have reduced or increased the Revenue estimate, as the case may be. |