Finance (Local Property Tax) (Amendment) Act 2021

Amendment of section 5 of Principal Act

9. Section 5 of the Principal Act is amended, in subsection (2) —

(a) by the substitution of “for the purposes of section 16(1)” for “for the purposes of this Act”,

(b) by the substitution of “occupied by a person, being a liable person in relation to that property,” for “occupied by a person who, apart from this paragraph, would be a liable person,”, and

(c) by the substitution of “provided that the property is not occupied by any other liable person in relation to that property,” for “provided that the property is not occupied by any other person,”.