The Principal Act is amended -

(a) in section 47(1) by substituting "may make, as regards a relevant residential property, an estimate of an amount of local property tax" for "may estimate the amount of local property tax which they consider will be payable by a liable person or a person whom they have reason to believe is a liable person",

(b) in section 47 by inserting the following after subsection (2):

"(2A) Where the person whom the Revenue Commissioners are required to notify under subsection (2) is a person to whom section 44(1) applies, it shall be sufficient compliance with subsection (2)(a) for the Revenue Commissioners to notify that person -

(a) that the Revenue estimate or estimates, as the case may be, will be made available by electronic means, and

(b) of the particular electronic means to be used to make that estimate or those estimates available to that person,

and to make that document or those documents available by those electronic means accordingly.",

(c) in section 48(2) by substituting "the person in respect of whom the Revenue estimate has been made" for "the liable person, or the person whom they have reason to believe is a liable person,",