Notwithstanding section 960G of the Act of 1997 (as applied by section 120), where local property tax is payable by a liable person in respect of more than one relevant residential property, the Revenue Commissioners may set any payment made by the liable person against that person's liability to local property tax in respect of any or all of the person's relevant residential properties in whatever proportion they consider appropriate.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2013 - onwards