Finance (Local Property Tax) (Amendment) Act 2021
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Amendment of section 991B of Act of 1997 | ||
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42. Section 991B of the Act of 1997 is amended— | ||
(a) in subsection (1), in the definition of “Covid-19 liabilities”— | ||
(i) in paragraph (a), by the substitution of “under this Chapter,” for “under this Chapter, and”, | ||
(ii) in paragraph (b), by the substitution of “under Part 18D, and” for “under Part 18D;”, and | ||
(iii) by the insertion of the following paragraph after paragraph (b): | ||
“(c) local property tax under Chapter 1 of Part 10 of the Finance (Local Property Tax) Act 2012 ;”, | ||
and | ||
(b) in subsection (14) — | ||
(i) in paragraph (a), by the substitution of “under this Chapter,” for “under this Chapter, and”, | ||
(ii) in paragraph (b), by the substitution of “under Part 18D, and” for “under Part 18D,”, and | ||
(iii) by the insertion of the following paragraph after paragraph (b): | ||
“(c) local property tax under Chapter 1 of Part 10 of the Finance (Local Property Tax) Act 2012 ,”. |