Finance (Local Property Tax) (Amendment) Act 2021

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Amendment of section 43 of Principal Act

33. Section 43 of the Principal Act is amended by the insertion of the following subsections after subsection (5):

“(6) Where the Revenue Commissioners specify a designated liable person under subsection (5), they shall notify all of the liable persons in relation to the relevant residential property concerned that a designated liable person has been so specified.

(7) A liable person aggrieved by the specification of a designated liable person under subsection (5) may appeal that specification to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notification issued under subsection (6).”.