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.”. |