(1) In this Part -
"Act of 2003" means the Capital Acquisitions Tax Consolidation Act 2003;
"Act of 2004" means the Residential Tenancies Act 2004;
"Act of 2012" means the Finance (Local Property Tax) Act 2012;
"chargeable period" means the 12-month period commencing on 1 November of each year, commencing with the year 2022;
"chargeable person", in relation to a residential property, means the person that is the liable person in relation to the residential property on the relevant date;
"chartered engineer" means a chartered engineer included on the register referred to in section 7 of The Institution of Civil Engineers of Ireland (Charter Amendment) Act, 1969;
"company" includes any body corporate;
"designated chargeable person" shall be construed in accordance with section 653AS;
"electronic means" has the meaning given to it by section 917EA;
"liability date" has the same meaning as it has in the Act of 2012;
"liability date", has the same meaning as it has in the Act of 2012;
"loca
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