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 54
Revenue assessment
Section 54 sets out the basis on which a Revenue officer may make an assessment of local property tax, including how it interacts with prior payments, multiple properties, and other forms of assessment.
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.