Finance (Local Property Tax) Act 2012 section 158

Amendment to the Act of 1997

Section 158 provides that the Taxes Consolidation Act 1997 is amended in accordance with the changes set out in the Schedule to the Finance (Local Property Tax) Act 2012.

• This section authorises amendments to the Taxes Consolidation Act 1997.
• The specific amendments are not listed in the section itself but are contained in the Schedule to the Finance (Local Property Tax) Act 2012.
• The amendments ensure that the existing tax code is updated to accommodate the introduction of the local property tax.
• Practitioners should consult the Schedule to the 2012 Act to identify the precise changes made to the 1997 Act.