Finance (Local Property Tax) (Amendment) Act 2021

Amendment of section 133 of Principal Act

39. Section 133 of the Principal Act is amended by the substitution of the following subsection for subsection (2):

“(2) Subsection (1) shall apply in respect of a relevant residential property for a relevant year commencing after 31 December 2020 only where that subsection applied in respect of the relevant residential property for a relevant year commencing before that date.”.