Finance (No. 2) Act, 2000

Delivery of returns.

15.—(1) An accountable person shall, on or before 1 November immediately following each valuation date, deliver to the Commissioners on a form provided by them a return of all property comprised in the relevant residential property of the assessable person on that valuation date stating the market value thereof on that valuation date and shall, if required by notice in writing by the Commissioners, deliver to them within such time, not being less than 30 days, as may be specified in the notice, a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property or to any property which the Commissioners have reason to believe forms part of the relevant residential property of such assessable person.

(2) A return under this section shall be signed by the person by whom it is to be delivered and shall include a declaration by that person that it is, to the best of the person's knowledge, information and belief, correct and complete.

(3) The Commissioners may require the declaration mentioned in subsection (2) to be made on oath.