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7 2001

FINANCE ACT, 2001

PART 7

Anti-Speculative Property Tax

Abolition of antispeculative property tax.

230. —Anti-speculative property tax shall not be charged, levied or paid under section 6 of the Finance (No. 2) Act, 2000 , by reference to any valuation date (within the meaning of section 5(1) of that Act) occurring on or after 6 April 2001.