Finance (Local Property Tax) (Amendment) Act 2021

PART 11

Consequential Amendments to Act of 1997

Amendment of section 959AF of Act of 1997

41. Section 959AF of the Act of 1997 is amended, in subsection (1A)—

(a) in paragraph (a), by the substitution of “1084(1)(b),” for “1084(1)(b), or”,

(b) in paragraph (b), by the substitution of “was delivered, or” for “was delivered.”, and

(c) by the insertion of the following paragraph after paragraph (b):

“(c) the compliance by that person, on or before the specified return date for the chargeable period, with a requirement—

(i) to prepare and deliver a return under Part 7 of the Finance (Local Property Tax) Act 2012 , or

(ii) to pay any local property tax payable under that Act.”.