Finance (Local Property Tax) (Amendment) Act 2013

Miscellaneous technical amendments.

16.— The Principal Act is amended—

(a) in section 2 by inserting the following after the definition of “company”:

“ ‘electronic means’ has the meaning given to it by section 917EA of the Act of 1997;”,

(b) by substituting the following for section 4:

“4.— A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where the property is a property which—

(a) is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978 ), and

(b) in respect of which municipal rates (within the meaning of the Valuation Act 2001 ) are payable.”,

(c) in section 5(2) by substituting the following for subparagraph (ii):

“(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property,

provided that the property is not occupied by any other person,”,

(d) in section 44(1) by deleting “(within the meaning of section 917EA of the Act of 1997)”,

(e) in paragraph (c) of section 113(1) by substituting “have agreed an alternative method of payment with the liable person” for “will make the assessment referred to in paragraph (b)”, and

(f) in section 157 by inserting “from the Central Fund or the growing produce thereof” after “the Minister shall pay”.