Finance (Local Property Tax) (Amendment) Act 2013
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Social housing: valuation and payment. |
7.— The Principal Act is amended— | |
(a) in section 17 by inserting the following after subsection (5): | ||
“(6) Where— | ||
(a) a local authority, or | ||
(b) as the case may be, a body standing approved for the purposes of section 6 of the Housing (Miscellaneous Provisions) Act 1992 , | ||
is a liable person in relation to a relevant residential property, the chargeable value of the property shall be deemed to fall into the first valuation band in column (1) of the Table to this section in relation to the valuation date 1 May 2013.”, | ||
and | ||
(b) in section 119 by inserting the following after subsection (3): | ||
“(4) Notwithstanding subsection (1A), the local property tax due in respect of the liability date 1 May 2013 on the part of a liable person referred to in section 17(6) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be payable on or before 1 January 2014.”. |