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SOLR_PROP

Finance (Local Property Tax) Act 2012

Confirmation that local property tax paid.

128.— The Revenue Commissioners shall provide a liable person referred to in section 126 , or a person acting on behalf of the liable person in connection with a sale of a residential property, with—

(a) confirmation of any unpaid local property tax, penalties imposed under this Act and accrued interest at the date of the sale of a property, or

(b) confirmation that there are no outstanding amounts payable,

as the case may be, in such form and manner as the Revenue Commissioners may decide.