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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2020 - onwards
Version 2 of 2

76. Amendment of section 888 of Principal Act (returns, etc. by lessors, lessees and agents)

(1) Section 888 of the Principal Act is amended -

(a) in subsection (1) by inserting the following definition:

"'local property tax number' means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and 'residential property' has the same meaning as in section 2 of that Act;",

(b) in subsection (2)(d) -

(i) by inserting the following after subparagraph (i):

"(ia) the local property tax number of each such premises that is a residential property,",

and

(ii) by inserting the following after subparagraph (ii):

"(iia) the tax reference number of every such person,",

(c) in subsection (2)(e) by inserting the following after subparagraph (i):

"(ia) the local property tax number of each premises that is a residential property,",

and