Part 11 – Collection and enforcement (ss 119-129)

Contents

Section 119 – Date for payment of local property tax [F(LPT)A 2012 s 119] Section commentary
Section 120 – Collection and recovery of local property tax [F(LPT)A 2012 s 120] Section commentary
Section 121 – Revenue Commissioners may decide on allocation of payment [F(LPT)A 2012 s 121] Section commentary
Section 122 – Third party payment service providers [F(LPT)A 2012 s 122] Section commentary
Section 123 – Unpaid amount to be a charge on property [F(LPT)A 2012 s 123] Section commentary
Section 124 – No time limit on charge [F(LPT)A 2012 s 124] Section commentary
Section 125 – Meaning of "sale" [F(LPT)A 2012 s 125] Section commentary
Section 126 – Liable person to pay unpaid local property tax on sale of property [F(LPT)A 2012 s 126] Section commentary
Section 127 – Unpaid local property tax to remain as a charge on property [F(LPT)A 2012 s 127] Section commentary
Section 127A – Charges on property following sale [F(LPT)A 2012 s 127A] Section commentary
Section 128 – Confirmation that local property tax paid [F(LPT)A 2012 s 128] Section commentary
Section 129 – Tax clearance certificates and deferred local property tax [F(LPT)A 2012 s 129] Section commentary

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.

Become a member