PART V

Residential Property Tax

131. —Residential property tax shall not be charged, levied or paid under the provisions of section 96 of the Finance Act, 1983 , by reference to any valuation date (within the meaning of section 95 (1) of that Act) occurring on or after the 5th day of April, 1997.

132. — Section 110A of the Finance Act, 1983 (inserted by the Finance Act, 1993 ) shall have effect, and shall be deemed always to have had effect, as if the following definition were inserted after the definition of “consideration”:

“‘general exemption limit’ has the meaning assigned to it by section 100;”.