Finance (Local Property Tax) (Amendment) Act 2013
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Miscellaneous technical amendments. |
16.— The Principal Act is amended— | |
(a) in section 2 by inserting the following after the definition of “company”: | ||
“ ‘electronic means’ has the meaning given to it by section 917EA of the Act of 1997;”, | ||
(b) by substituting the following for section 4: | ||
“4.— A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where the property is a property which— | ||
(a) is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978 ), and | ||
(b) in respect of which municipal rates (within the meaning of the Valuation Act 2001 ) are payable.”, | ||
(c) in section 5(2) by substituting the following for subparagraph (ii): | ||
“(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, | ||
provided that the property is not occupied by any other person,”, | ||
(d) in section 44(1) by deleting “(within the meaning of section 917EA of the Act of 1997)”, | ||
(e) in paragraph (c) of section 113(1) by substituting “have agreed an alternative method of payment with the liable person” for “will make the assessment referred to in paragraph (b)”, and | ||
(f) in section 157 by inserting “from the Central Fund or the growing produce thereof” after “the Minister shall pay”. |