Finance (Local Property Tax) Act 2012
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Claim that person not a liable person. |
60.— Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33 (1) to prepare and deliver a return and section 34 (3) and the other provisions of Part 7 shall apply accordingly as if the date referred to in section 34 (3) were the date of the notice of assessment. |