Finance (Local Property Tax) Act 2012

Amendment of Revenue estimate.

48.— (1) Where the Revenue Commissioners are satisfied that a Revenue estimate made under section 47

(a) is excessive, they may amend the amount so estimated by reducing it, or

(b) is insufficient, they may amend the amount so estimated by increasing it.

(2) Where subsection (1) applies, the Revenue Commissioners shall notify the liable person, or the person whom they have reason to believe is a liable person, that they have reduced or increased the Revenue estimate, as the case may be.