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Amendment of section 14 of Principal Act
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22. Section 14 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “Subject to subsection (1B) and section 35(5A)” for “Subject to section 35(5A)”,
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(b) by the insertion of the following subsection after subsection (1A):
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“(1B) Where—
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(a) the person who was the liable person in relation to a relevant residential property before the change referred to in subsection (1) was a local authority or an approved housing body, and
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(b) the person who is the liable person in relation to the relevant residential property after the change referred to in subsection (1) is neither a local authority nor an approved housing body,
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subsection (1) shall not apply.”,
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and
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(c) in subsection (2), by the deletion of “or on the first valuation date for any consecutive 3-year period after the year 2019”.
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