Finance (Local Property Tax) Act 2012

Purchase of new residential properties in the period 2013 to 2016.

9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on 31 October 2016, the property shall not be a relevant residential property in respect of any liability date occurring in the period following the first sale of the property and ending on 31 October 2016.