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Amendment of section 21 of Principal Act
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27. Section 21 of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (b):
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“(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners in the year in which the resolution is passed, on or before—
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(i) in a year in which a valuation date occurs, 31 August in that year, and
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(ii) in any other year, 15 October in that year.”.
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