Rates Rebate Act 1973

  • not the latest version
4 Assessment of income if more than 1 ratepayer

(1)

Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act.

(2)

For the purposes of section 3, the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.

Section 4: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).

Section 4(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).