Finance Act, 2001


Anti-Speculative Property Tax

Abolition of antispeculative property tax.

230.—Anti-speculative property tax shall not be charged, levied or paid under section 6 of the Finance (No. 2) Act, 2000 , by reference to any valuation date (within the meaning of section 5(1) of that Act) occurring on or after 6 April 2001.