Finance (Local Property Tax) Act 2012

Power to issue precepts.

63.— Section 935 of the Act of 1997 shall apply as if the list of particulars that might be contained in a schedule to be delivered to the Appeal Commissioners included particulars in relation to—

(a) a relevant residential property,

(b) the interest in a relevant residential property held by the appellant,

(c) other liable persons in relation to a relevant residential property,

(d) the appellant’s income in a particular year, or

(e) the income of the appellant’s spouse, civil partner or cohabitant, as the case may be.