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Valuation in accordance with Revenue guidelines.
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15.— (1) Subject to subsection (2), where a liable person—
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(a) makes a self-assessment in a return which is delivered on or before the relevant return date in accordance with guidelines referred to in subsection (3), and
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(b) pays the amount of the self-assessment,
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the Revenue Commissioners shall not seek to displace the self-assessment by the making of a Revenue assessment.
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(2) Subsection (1) shall not apply in the case of a relevant residential property the chargeable value of which exceeds €1,000,000.
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(3) The Revenue Commissioners shall, as soon as may be after the passing of this Act, prepare and publish guidelines in relation to the matter of ascertaining the chargeable value of relevant residential properties.
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