Finance (Local Property Tax) Act 2012
|
Preparation and delivery of return by person acting under authority. |
36.— (1) Notwithstanding sections 33 and 35 , a return may be prepared and delivered by a person acting under the authority of a liable person. | |
(2) Where a return is prepared and delivered by a person acting under the foregoing authority, this Part shall apply as if the return had been prepared and delivered by the liable person. | ||
(3) Anything required or allowed to be done by a liable person under this Part may be done by a person acting under a liable person’s authority. |