Finance (Local Property Tax) (Amendment) Act 2021

PART 4

Amendments to Part 3 of Principal Act

Amendment of section 11 of Principal Act

19. Section 11 of the Principal Act is amended—

(a) by the insertion of the following subsection after subsection (1):

“(1A) Where—

(a) a local authority or an approved housing body enters into a lease in relation to a relevant residential property, and

(b) the terms of the lease are such that the local authority or the approved housing body, as the case may be, would, but for this subsection, be the liable person in relation to the property,

the lessor shall be the liable person in relation to the property.”,

and

(b) in subsection (2)(b), by the substitution of “rights in a relevant residential property” for “rights in relevant residential property”.