Finance (Local Property Tax) (Amendment) Act 2021

Amendment of section 55 of Housing (Miscellaneous Provisions) Act 2014

46. Section 55 of the Housing (Miscellaneous Provisions) Act 2014 is amended, in subsection (2), in paragraph (c) of the definition of “specified enactment”—

(a) in subparagraph (iv), by the substitution of “ Stamp Duties Consolidation Act 1999 ,” for “ Stamp Duties Consolidation Act 1999 , or”,

(b) in subparagraph (v), by the substitution of “ Capital Acquisitions Tax Consolidation Act 2003 , or” for “ Capital Acquisitions Tax Consolidation Act 2003 ;”, and

(c) by the insertion of the following subparagraph after subparagraph (v):

“(vi) the Finance (Local Property Tax) Act 2012 ;”.