Finance (Local Property Tax) (Amendment) Act 2021
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Amendment of section 10A of Principal Act | ||
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16. Section 10A of the Principal Act is amended— | ||
(a) in subsection (3), by the substitution of “for the purposes of section 16(1)” for “for the purposes of this Act”, | ||
(b) in subsection (3A)(a), by the substitution of “for the purposes of section 16(1)” for “for the purposes of this Act”, | ||
(c) in subsection (4)— | ||
(i) by the substitution of “subject to subsections (5) and (6A)” for “subject to subsection (5)”, and | ||
(ii) by the substitution of “for the purposes of section 16(1)” for “for the purposes of this Act”, | ||
(d) in subsection (4B)(c), by the substitution of “subject to subsections (5) and (6A)” for “subject to subsection (5)”, and | ||
(e) by the insertion of the following subsection after subsection (6): | ||
“(6A) Notwithstanding subsections (3) and (4), a residential property shall be regarded as a relevant residential property where— | ||
(a) a certificate under and in accordance with regulations made under subsection (1) is issued in relation to the property, | ||
(b) the liable person in relation to the property is notified under the Pyrite Resolution Act 2013 that the property has been included in the pyrite remediation scheme, or | ||
(c) the liable person in relation to the property makes an application under subsection (3A), | ||
after the end of the period of 2 years commencing on the date of the passing of the Finance (Local Property Tax) (Amendment) Act 2021.”. |