Finance (No. 2) Act, 2000

Incidence.

17.—Any accountable person who is authorised or required to pay tax in respect of any property shall, for the purposes of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in that person, to raise the amount of such tax and any interest and expenses properly paid or incurred by that person in respect thereof by the sale or mortgage of, or a terminable charge on, that property or any part thereof.