The Principal Act is amended -

(a) by substituting the following for subsection (1) of section 119:

"(1) Local property tax in relation to a liability date shall be due on that date.

(1A) Subject to subsections (2) and (3), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before -

(a) 1 July 2013, in respect of the liability date 1 May 2013, and

(b) 1 January in the year immediately following the year in which any liability date after 1 May 2013 falls.",

(b) by substituting the following for section 120:

"120.

(1) Subject to subsection (2), Chapters 1A to 1D of Part 42 of the Act of 1997 shall apply to the collection and recovery of local property tax as they apply to the collection and recovery of the taxes, duties, levies and charges referred to in section 960A of that Act.

(2) Notwithstanding subsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied by subsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, under section 65, 70, 84, 91, 102 or 109.