Finance (Local Property Tax) (Amendment) Act 2021
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Amendment of section 59 of Principal Act | ||
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35. Section 59 of the Principal Act is amended— | ||
(a) in subsection (1), by the substitution of “Subject to subsections (1A) and (2),” for “Subject to subsection (2),”, | ||
(b) by the insertion of the following subsection after subsection (1): | ||
“(1A) Notwithstanding subsection (1) — | ||
(a) where the reason that a person is aggrieved by a Revenue assessment made on that person relates to the chargeable value assigned by a Revenue officer to a relevant residential property, the person may appeal the assessment in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act 1960 ) of the Finance (1909-1910) Act 1910 , and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection, and | ||
(b) no appeal shall lie under subsection (1) on any question relating to the chargeable value assigned by a Revenue officer to a relevant residential property.”, | ||
(c) in subsection (2), by the substitution of “may not appeal under subsection (1) or (1A)” for “may not appeal to the Appeal Commissioners”, and | ||
(d) in subsection (3), by the substitution of “in accordance with subsection (1) or (1A)” for “in accordance with subsection (1)”. |