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Method of payment and deferral.
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41.— (1) The person who prepares a return—
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(a) shall elect in the return to pay local property tax by one of the methods specified in the return, and
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(b) where the liable person is eligible to do so, may elect in the return to defer payment of local property tax payable by the liable person.
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(2) Where a liable person elects in a return to pay local property tax by one of the methods specified in the return but does not include a self-assessment, that method of payment may be treated as applying to the Revenue estimate.
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