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section 132 or, as the case may be, that section and section 133 are met.

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(3)A claim for deferral— (a) shall be made in writing, and (b) where a return is required to be delivered in relation to the liability date in respect of which deferral is claimed, the claim must be made in the return.
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Income threshold for deferral.

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132.— (1) Where a liable person— (a) occupies a relevant residential property in respect of which local property tax is payable as his or her sole or main residence, and (b) has gross income from all sources during the relevant year which will not, as far as can reasonably be foreseen at the liability date in that year, exceed €15,000, the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of the local property tax payable in respect of the liability date falling in that year.

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(2)Where the liable person is married, is a civil partner or a cohabitant, as the case may be, subsection (1) shall apply where the aggregate of the gross income from all sources of the liable person and his or her spouse, civil partner or cohabitant during the relevant year will not, as far as can reasonably be foreseen at the liability date in that year, exceed €25,000.
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(3)Where— (a) a liable person referred to in subsection (1) has gross income as referred to in that subsection in the relevant year, or (b) a liable person referred to in subsection (2) and his or her spouse, civil partner or cohabitant have, in aggregate, gross income as referred to in that subsection in the relevant year, that will not, as far as can reasonably be foreseen at the liability date in that year, exceed— (i) €25,000, in the case of a liable person referred to in subsection (1), or (ii) €35,000, in the case of a liable person referred to in subsection (2), the person may, on making a claim on that behalf to the Revenue Commissioners, qualify for deferral of 50 per cent of the local property tax that would otherwise be payable in respect of the liability date falling in that year.
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Income threshold increased by mortgage payments.

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133.— (1) Subject to subsection (2), in the case of a relevant residential property— (a) which is occupied by a liable person as his or her sole or main residence, and (b) which is subject to a mortgage, the gross income amounts referred to in section 132 may be increased by an amount which is 80 per cent of the amount of the mortgage interest payments that, as far as can reasonably be foreseen at the liability date in the relevant year, will be made before the end of the relevant year, by such a person in respect of the relevant residential property.

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(2)Subsection (1) shall not apply in respect of a relevant year commencing after 31 December 2017.
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Continuation of deferral.

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134.— (1) Subject to section 139

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(1), where a liable person ceases to meet whatever conditions referred to in section 132 or, as the case may be, that section and section 133 qualified the person for a deferral, any deferral that was allowed before such conditions ceased to be satisfied may continue.
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(2)Where the Revenue Commissioners become aware that a liable person did not satisfy the conditions referred to in section 132 or, as the case may be, that section and section 133 when he or she claimed a deferral, they shall notify the person accordingly.
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(3)Where the spouse, civil partner or cohabitant, as the case may be, of a liable person dies, the liable person may continue to claim a deferral until the first liability date of the next valuation period notwithstanding that he or she does not meet the condition specified in paragraph (b) of section 132
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(1).
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Appeal against Revenue determination that liable person not entitled to deferral.

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135.— (1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination.

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(2)A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners by giving written notice to the Revenue Commissioners within 14 days of the determination being made and stating the grounds for the appeal in the notice.
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(3)An appeal under subsection (2) shall be heard as if it were an appeal against a Revenue assessment and
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Part 9

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shall apply accordingly.

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Payments made against deferred amount.

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136.— A liable person who has been allowed a deferral may, at any time, make a full or partial payment of the deferred amount and the Revenue Commissioners shall credit any such payment against liabilities for earlier years in priority to liabilities for later years.

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Charge on property.

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137.— The deferred amount shall be and remain a charge on the relevant residential property to which it relates in accordance with sections 123 and 124 .

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Limit on deferred amount.

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138.— No further deferrals in relation to a relevant residential property shall be allowed where the amount already deferred exceeds the chargeable value of the property at the liability date in relation to which the further deferral is claimed.

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Occurrence of relevant events.

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139.— (1) Subject to subsection (2), any deferred amount shall be payable by the liable person on the occurrence of a relevant event.

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(2)The receipt of a windfall gain by a liable person shall be treated as a relevant event and subsection (1) shall apply accordingly.
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(3)A liable person shall notify the Revenue Commissioners when he or she receives a windfall gain.
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(4)Where the relevant event is the transfer of the relevant residential property by way of a gift or an inheritance, the Revenue Commissioners may allow a deferral to continue where— (a) the liable person making the gift, or the liable person’s personal representative, as the case may be, notifies the Revenue Commissioners of the making of the gift or inheritance, and (b) the person who receives the gift or inheritance is eligible for, and makes a valid claim for, a deferral.
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PART 13

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Revenue Powers Authorised person.

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140.— (1) For the purposes of this Part “authorised person”, in relation to section 143 , means a person authorised by the Revenue Commissioners in writing to enter on land and inspect residential property for the purposes of ascertaining the chargeable value of a relevant residential property and reporting that value to the Revenue Commissioners, being a person who is suitably qualified to do so.

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(2)An authorised person when exercising or performing his or her powers or duties under this Part shall, on request, produce evidence of the person’s authorisation.
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Right of Revenue officer to make enquiries.

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141.— (1) A Revenue officer may, subject to this Part, make such enquiries or take such actions within the officer’s powers as he or she considers necessary to satisfy himself or herself as to— (a) whether a property is a relevant residential property on a liability date, (b) whether a person is a liable person on a liability date, (c) the chargeable value of a relevant residential property on a valuation date, (d) a liable person’s eligibility for a deferral in accordance with

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Part 12

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, or (e) the accuracy or otherwise of any return, statement or particulars prepared and delivered under this Act.

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(2)Subject to subsection (3), any enquiries or actions to which subsection (1) applies shall not be made or taken at any time after the expiry of 4 years commencing on 1 January after the year in which the liability date falls in relation to which the enquiries or actions are made.
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(3)Notwithstanding subsection (2), enquiries or actions in relation to a liable person to which subsection (1) applies may be made or taken at any time where— (a) the liable person fails to deliver a return in relation to a particular liability date, (b) a Revenue officer has reason to believe that a return delivered by the liable person does not contain a full and true disclosure of all material facts necessary for the establishment of the local property tax payable by the liable person in relation to a liability date, or (c) a Revenue officer has reason to believe that the liable person has engaged in any deliberate or careless behaviour in connection with local property tax payable in relation to a liability date.
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Appeal against a Revenue officer’s enquiries.

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142.— (1) A liable person who is aggrieved by any enquiry made or action taken by a Revenue officer under this Part after the expiry of the period referred to in section 141

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(2)on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection may, by notice in writing given to that Revenue officer within 30 days from the officer making the enquiry or taking the action, appeal against the enquiry or action to the Appeal Commissioners.
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(2)The Appeal Commissioners shall hear an appeal under this section as if it were an appeal against a Revenue assessment.
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(3)Any action required to be taken by the liable person and any further action proposed to be taken by the Revenue officer pursuant to the officer’s enquiry or action shall be suspended pending the determination of the appeal under this section.
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(4)If on the hearing of the appeal under this section the Appeal Commissioners determine that— (a) the Revenue officer was, by reason of section 141
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(2), precluded from making the enquiry or taking the action, the liable person shall not be required to take any action pursuant to the Revenue officer’s enquiry or action and the Revenue officer shall be precluded from pursuing his or her enquiry or action, or (b) the Revenue officer was not precluded by that provision from making the enquiry or taking the action, the Revenue officer may continue with his or her enquiry or action.
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Power to inspect property.

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143.— (1) For the purpose of ascertaining the chargeable value of a relevant residential property— (a) an authorised person may enter on land and inspect the relevant residential property, and (b) the person occupying the relevant residential property shall permit the authorised person to inspect the property at such reasonable times as the Revenue Commissioners may consider necessary.

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(2)The Revenue Commissioners may provide any authorised person with such information, including taxpayer information within the meaning of section 851A of the Act of 1997 as they consider necessary for ascertaining the chargeable value of a relevant residential property and the authorised person may use such information for this purpose and for no other purpose whatsoever.
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(3)Where the Revenue Commissioners require a relevant residential property to be valued by an authorised person, the costs of the valuation shall be borne by the Revenue Commissioners.
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Inspection of records relating to deduction at source.

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144.— (1) Section 903 of the Act of 1997, as it applies to the inspection of records relating to the payment of emoluments, shall apply, with any necessary modifications to the inspection of records relating to the deduction of local property tax under

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Part 10

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— (a) by an employer from an employee’s net emoluments in accordance with Chapter 1 of that Part, (b) by the Minister for Social Protection in accordance with Chapter 2 of that Part, and (c) by the Minister for Agriculture, Food and the Marine in accordance with Chapter 3 of that Part.

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(2)For the purposes of subsection (1), any Revenue officer who performs his or her powers or exercises his or her duties, as the case may be, under this section (referred to in this section as an “authorised officer”) shall be authorised in writing by the Revenue Commissioners to exercise these powers or perform these duties.
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(3)An authorised officer when exercising his or her powers or performing his or her duties under this section shall, on request, produce evidence of the officer’s authorisation.
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PART 14

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Offences and Penalties Penalties in respect of non-compliance with Part 10.

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145.— (1) Where any person fails without reasonable excuse— (a) to comply with any provision under Part 10 requiring that person to send or give any statement, other than the statement required under section 79 , or to send any particulars to the Revenue Commissioners, (b) to deduct local property tax in accordance with a direction given by the Revenue Commissioners, (c) to remit local property tax deducted to the Revenue Commissioners within the period specified for such remittance, or (d) to keep and retain records and make them available for inspection by a Revenue officer, that person shall be liable to a penalty of €3,000.

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(2)Where any person fails to send a statement to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said statement remains outstanding, subject to a maximum penalty of €3,000.
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(3)Where the person referred to in subsection (1) or (2), is the secretary of a body of persons, the secretary of the body shall be liable to a separate penalty of €2,000.
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(4)In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the PAYE Regulations as it applies to failure to comply with provisions that relate to local property tax.
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Penalty for failure to deliver a return.

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146.— (1) Where a liable person who— (a) is required under

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Part 7

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to deliver a return, fails to deliver the return, or (b) delivers a return but fails to include in the return the particulars required by the return, is requested by a Revenue officer by notice to remedy matters and fails to do so without unreasonable delay, the liable person shall be liable to a penalty of the amount of the local property tax that would be payable were a true and complete return to be delivered.

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(2)The penalty imposed by subsection (1) shall not exceed €3,000.
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(3)In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that— (a) a stated return was not received, or (b) the defendant has failed to do a stated act or furnish stated particulars, shall be evidence until the contrary is proved of the matters referred to in paragraphs (a) and (b).
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Penalty for false statement or false representation.

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147.— (1) A liable person, or a person acting under the authority of the liable person, shall, without prejudice to any other penalty to which the person may be liable, be liable to a penalty under this section if the person knowingly— (a) makes any false statement or false representation, or (b) delivers an incorrect return, for the purpose of obtaining— (i) any reduction in local property tax payable by the liable person, (ii) a repayment of local property tax paid by the liable person, or (iii) a deferral in accordance with

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Part 12

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.

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(2)The penalty imposed by subsection (1) shall be— (a) the amount of local property tax which would have been payable had a false statement or a false representation not been made or an incorrect return not been delivered, as the case may be, or (b) the amount of local property tax in respect of which a deferral is claimed in accordance with
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Part 12

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.

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(3)The penalty imposed by subsection (1) shall not exceed €3,000.
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Application of certain provisions of the Act of 1997.

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148.— The following sections of the Act of 1997 shall apply, with any necessary modifications, to penalties under this Act as they apply to penalties under Part 47 of the Act of 1997— (a) section 1059, in relation to the assessment and collection of a penalty as if it were an amount of tax, (b) section 1062, in relation to proceedings where the penalty recoverable cannot be definitely ascertained, (c) section 1063, in relation to the time limit for recovery of penalties, (d) section 1065, in relation to the mitigation and application of penalties, (e) section 1066, in relation to false evidence being punishable as for perjury, (f) section 1067, in relation to the admissibility of statements and documents in criminal and tax proceedings, and (g) section 1068, in relation to a failure to act within the time required by the Revenue Commissioners.

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Interest on overdue tax.

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149.— (1) Subject to subsection (4), any local property tax payable by— (a) a liable person, or (b) a person who is directed by the Revenue Commissioners to deduct local property tax under

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Chapter 1

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, 2 or 3 , as the case may be, of

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Part 10

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, shall carry interest from— (i) the date on which the tax is payable, or (ii) the last day of the period within which the tax is payable, until payment and the amount of that interest shall be determined in accordance with subsection (2).

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(2)The interest referred to in subsection (1) shall be determined by using the following formula:
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T x D x R where— T is the local property tax payable which remains unpaid, D is the number of days (including part of a day) in the period during which the local property tax remains unpaid, and R is the rate of 0.0219 per cent.

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(3)The interest payable under this section— (a) shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Tax Acts, (b) may be collected and recovered in like manner as an amount of local property tax, (c) shall be payable to the Collector-General, and (d) shall be deemed to be a debt due to the Minister for the benefit of the Central Fund.
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(4)Where a liable person— (a) elects for a method of payment in a return, and (b) pays the amount of local property tax in the self-assessment in the return in accordance with that method, interest shall not be charged.
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Repayment of interest.

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150.— Where, after interest has been paid in relation to a payable amount of local property tax, the payable amount is reduced— (a) an appropriate adjustment shall be made of the amount of interest payable, and (b) subject to section 960H of the Act of 1997 (as applied by section 120 ), a repayment shall be made of interest previously paid of such an amount as is necessary to secure that the total sum, if any, paid or payable in relation to local property tax is the same as it would have been if the amount by which the local property tax is reduced had never been due and payable.

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PART 15

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Information Required by the Revenue Commissioners Information to be provided to the Revenue Commissioners.

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151.— (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners may, by notice in writing, request a relevant person to provide them with such information as is in the possession or control of the relevant person as the Revenue Commissioners may reasonably require for the purposes of— (a) establishing, maintaining and ensuring the accuracy of the register referred to in section 27 , and (b) the administration of local property tax.

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(2)Where the Revenue Commissioners make a request under subsection (1), the relevant person to whom the request is given shall provide such information as may be specified in the notice within the time limit specified in the notice.
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(3)The information which the Revenue Commissioners may request are details in the possession or control of the relevant person of the address or addresses, as the case may be, of residential properties, and in relation to each residential property— (a) the name of the occupier, (b) the name of the owner, (c) the address contained in any geodirectory maintained by any relevant person or such other information as may allow the location of the property to be established, (d) any unique identification number which the relevant person has assigned to the property or, as the case may be, to any meter or other device located in the property or to the occupier or owner of that property, and (e) information in relation to the size and type of the property.
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(4)The information to be provided by a relevant person under subsection (2) shall be provided in such form and manner as may be specified by the Revenue Commissioners.
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(5)Where a relevant person has been requested by notice under subsection (1) to provide information to the Revenue Commissioners and the person fails to provide the information requested— (a) in the form and manner requested, and (b) within the time limit specified in the notice, that person shall be liable to pay a penalty of €100 for each day the failure continues after the time limit specified in the notice.
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(6)Where the relevant person referred to in subsection (5) is a body of persons, the secretary shall be liable to pay a separate penalty to the penalty referred to in that subsection of €100 for each day the failure continues after the time limit specified in the notice or a total penalty of €3,000, whichever is less.
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Information to be provided by the Revenue Commissioners.

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152.— (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall, upon a request from, and at such intervals as may be specified by the Minister for Finance or the Minister for the Environment, Community and Local Government, provide that Minister of the Government with such information other than taxpayer information within the meaning of section 851A of the Act of 1997 obtained by the Revenue Commissioners pursuant to this Act as that Minister of the Government may reasonably require for the purpose of enabling him or her to perform his or her functions.

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(2)For the purposes of administering local property tax, the Revenue Commissioners may request the assistance of a local authority in identifying residential properties in its functional area and in verifying the accuracy of any information it holds in relation to such properties and, for this purpose and notwithstanding any other enactment or rule of law, they may provide a local authority with such information in relation to those properties as may reasonably be required for this purpose.
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(3)The Revenue Commissioners shall not provide information in accordance with subsection (1) unless they are satisfied that the provision by them of information obtained by them pursuant to this Act to such person will assist the person in discharging a function conferred on, or delegated to, the person by or under any enactment.
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Relevant persons.

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153.— In this Part “relevant person” means— (a) the Local Government Management Agency, (b) the Property Registration Authority, (c) the Private Residential Tenancies Board, (d) the holder of a licence under section 14(1) of the Electricity Regulation Act 1999 to supply electricity or to discharge the functions of the operator of the distribution system, (e) the holder of a natural gas licence under section 16(1) of the Gas (Interim) Regulation Act 2002, (f) An Post, (g) the Valuation Office, (h) Ordnance Survey Ireland, (i) the Minister for Social Protection, (j) the Minister for Agriculture, Food and the Marine, (k) the Minister for the Environment, Community and Local Government, (l) the Minister for Communications, Energy and Natural Resources, (m) the Minister for Transport, Tourism and Sport, (n) a local authority, (o) the Health Service Executive, (p) the National Asset Management Agency, or (q) the Sustainable Energy Authority of Ireland.

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PART 16

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Household Charge Interpretation (Part 16).

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154.— In this Part— “liability to the household charge” means the amount of the payment provided for in section 3 of the Act of 2011 together with any late payment fee and late payment interest that is payable under section 7 of that Act that remain unpaid in respect of a relevant residential property; “relevant person” means the person liable to pay the amount referred to in the immediately preceding definition.

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Cessation of household charge.

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155.— Section 3 of the Act of 2011 shall cease to apply in respect of any liability date occurring on or after 1 January 2013.

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Arrears of household charge.

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156.— (1) Where— (a) a liability to the household charge is to be discharged by the relevant person making payment, on or before 30 April 2013, to the local authority in whose functional area the property is situated, and (b) the amount that would be required to be paid, were section 7(1) of the Act of 2011 to apply and apart from this subsection, in order to discharge that liability would exceed €130, then notwithstanding that section 7(1), the payment of €130 by the relevant person to that local authority, on or before the foregoing date, shall discharge that liability.

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(2)Subsection (3) shall apply notwithstanding— (a) any requirement under the Act of 2011 for a liability to the household charge to be discharged in favour of a local authority, or a relevant board (within the meaning of section 13 of that Act) in a case where one or more of a local authority’s functions have been delegated to such a board under section 13 of that Act, or (b) the functions conferred by that Act on a local authority or such a board with respect to that charge’s collection, where, on 1 July 2013, a household charge liability in respect of a residential property remains undischarged.
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(3)Subject to subsection (5), any liability to the household charge that remains undischarged on 1 July 2013 shall— (a) be treated as a charge of €200 to local property tax that is due and payable on that date, and (b) cease to be treated as a household charge liability under the Act of 2011.
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(4)The charge of €200 referred to in subsection (3) shall be payable to the Revenue Commissioners and all of the provisions of this Act that relate to the collection of local property tax shall apply to the charge as if it were an amount of local property tax.
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(5)Subsection (3) shall not apply in respect of any liability to the household charge that is the subject of legal proceedings taken by a local authority or a relevant board under the Act of 2011 where those proceedings have been commenced before 1 July 2013 and are still in being on that date.
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(6)Where a local authority is satisfied that all or any part of a liability to the household charge in respect of a residential property situated in the functional area of the local authority has not been discharged before 1 July 2013, it shall notify the Revenue Commissioners in writing of the address of the property and the name and address of the owner (within the meaning of the Act of 2011) of the property.
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PART 17

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Supplementary Provisions Transfer of local property tax to the Local Government Fund.

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157.— In each financial year commencing in the year 2014, the Minister shall pay into the Local Government Fund an amount equivalent to the local property tax (including any interest paid thereon) paid into the Central Fund during that year.

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Amendment to the Act of 1997.

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158.— The Act of 1997 is amended in the manner specified in the Schedule.

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Extension of certain Acts.

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159.— (1)

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Section 1

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of the Provisional Collection of Taxes Act 1927 is amended by the insertion of ‘‘, local property tax’’ before ‘‘or any other levy or charge’’.

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(2)

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Section 39

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of the Inland Revenue Regulation Act 1890 is amended by the insertion of ‘‘local property tax ’’ before ‘‘residential property tax’’.

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SCHEDULE Amendment of the Act of 1997

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Section 158

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.

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Item Provision amended Amendment 1 Section 851A In subsection (1), in the definition of “the Acts”, substitute the following for paragraphs (f) and (g): “(f) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act, (g) the statutes relating to stamp duty and the management of that duty, and (h) the Finance (Local Property Tax) Act 2012,”.

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2

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Section 858

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In paragraph (a) of subsection (1), in the definition of “the Acts”, insert the following after paragraph (vii): “(viii) the Finance (Local Property Tax) Act 2012,”.

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3

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Section 859

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In subsection (1), in the definition of “the Revenue Acts” insert the following after paragraph (i): “(j) the Finance (Local Property Tax) Act 2012,”.

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4 Section 865B In subsection (1)— (a) in the definition of “Acts” substitute the following for paragraphs (g) and (h): “(g) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act, (h) the Finance (Local Property Tax) Act 2012, and (i) any instruments made under any of the statutes and enactments specified in paragraphs (a) to (h);”, (b) in the definition of “relevant period”, substitute the following for paragraphs (e) and (f): “(e) in the case of excise duty, the year of assessment or accounting period, as the case may be, within which falls the act or event in respect of which the repayment arises, (f) in the case of value-added tax, the year of assessment or accounting period, as the case may be, within which falls the taxable period in respect of which the repayment arises, and (g) in the case of local property tax, the year within which the repayment arises;”, and (c) substitute, in the definition of “tax”, the following words for all the words that precede paragraphs (a) to (d) of that definition: “ ‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, income levy, domicile levy, universal social charge or local property tax and includes—”.

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5 Section 874A In subsection (1), in the definition of “the Acts” substitute the following for paragraphs (f) and (g): “(f) the Stamp Duties Consolidation Act 1999 , and the enactments amending or extending that Act, (g) Chapter IV of Part II of the Finance Act 1992 , and (h) the Finance (Local Property Tax) Act 2012,”.

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6 Section 960A In the definition of “Acts”— (a) insert the following after paragraph (g): “(h) the Finance (Local Property Tax) Act 2012,”, and (b) substitute, in the definition of “tax”, the following words for all the words that precede paragraphs (a) to (c) of that definition: “ ‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge which is placed under the care and management of the Revenue Commissioners and includes—”.

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7 Section 960P Substitute the following for subsection (2): “(2) For the purposes of subsection (1)(a) of section 81 of the Act of 1988, the amount referred to in that subsection is deemed to include capital gains tax and local property tax.”.

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8 Section 960S In subsection (1), in the definition of “tax”, substitute the following for paragraph (d): “(d) value-added tax chargeable in accordance with the Value-Added Tax Acts, or (e) local property tax deductible in accordance with the Finance (Local Property Tax) Act 2012.”.

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9 Section 1001 In subsection (1), substitute the following for paragraphs (a) and (b): “(a) Chapter 4 of this Part, (b) the Value-Added Tax Consolidation Act 2010 , and (c) the Finance (Local Property Tax) Act 2012.”.

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10 Section 1002 In subsection (1), in the definition of “the Acts”, insert the following after paragraph (vii): “(viii) the Finance (Local Property Tax) Act 2012,”.

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11 Section 1006 In subsection (1), in the definition of “the Acts”, insert the following after paragraph (e): “(f) the Finance (Local Property Tax) Act 2012,”.

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12 Section 1077A In the definition of “the Acts”, insert the following after paragraph (g): “(h) the Finance (Local Property Tax) Act 2012,”.

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13 Section 1077E In subsection (1)— (a) substitute the following for the definition of “the Acts”: “ ‘the Acts’ means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D of this Act and the Finance (Local Property Tax) Act 2012;”, and (b) substitute the following for the definition of “tax”: “ ‘tax’ means any income tax, corporation tax, capital gains tax, income levy, parking levy or local property tax; ”.

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14 Section 1078 (a) In subsection (1), in the definition of “the Acts”, insert the following after paragraph (h): “(i) the Finance (Local Property Tax) Act 2012,”, and (b) in subsection (2), insert the following after paragraph (ii): “(iii) (i)fails to deduct local property tax required to be deducted by the person under Part 10 of the Finance (Local Property Tax) Act 2012, or (ii)fails, having made that deduction, to remit the sum deducted to the Collector-General within the time specified in Chapters 1, 2 or 3, as the case may be, of Part 10 of the Finance (Local Property Tax) Act 2012,”.

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15 Section 1079 In subsection (1), in the definition of “the Acts”, insert the following after paragraph (g): “(h) the Finance (Local Property Tax) Act 2012,”.

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16 Section 1086 In subsection (1), in the definition of “the Acts”, insert the following after paragraph (h): “(i) the Finance (Local Property Tax) Act 2012,”.

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17 Section 1095 In subsection (1), in the definition of “the Acts”, insert the following after paragraph (e): “(f) the Finance (Local Property Tax) Act 2012,”.

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