Finance (Local Property Tax) (Amendment) Act 2021

PART 2

Amendments to Part 1 of Principal Act

Amendment of section 2 of Principal Act

4. Section 2 of the Principal Act is amended—

(a) by the insertion of the following definitions:

“‘approved housing body’ means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Housing (Miscellaneous Provisions) Act 1992 ;

‘valuation date’ shall be construed in accordance with section 13(1);

‘valuation period’ shall be construed in accordance with section 13(1A);”,

and

(b) by the substitution of the following definition for the definition of “residential property”:

“‘residential property’ shall be construed in accordance with section 2A;”.