Finance (Local Property Tax) Act 2012
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Confirmation that local property tax paid. |
128.— The Revenue Commissioners shall provide a liable person referred to in section 126 , or a person acting on behalf of the liable person in connection with a sale of a residential property, with— | |
(a) confirmation of any unpaid local property tax, penalties imposed under this Act and accrued interest at the date of the sale of a property, or | ||
(b) confirmation that there are no outstanding amounts payable, | ||
as the case may be, in such form and manner as the Revenue Commissioners may decide. |