The Principal Act is amended -
(a) in section 35(2) by substituting "a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, 1 November 2014 and 1 November 2015" for "a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property",
(b) in paragraph (a) of section 35(4) by substituting "1 November 2013, 1 November 2014 and 1 November 2015" for "1 November in 2013, 2014 and 2015",
(c) in paragraph (b) of section 35(4) by inserting "of each" before "of the liability dates",
(d) in section 35 by inserting the following after subsection (5):
"(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that chang
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