Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Finance (Local Property Tax) Act 2012 section 47
Making of Revenue estimate
Section 47 deals with the power of Revenue to make their own estimate of local property tax due on a residential property where, for example, the liable person has not filed a return.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.