“12A. (1) In this Division—
where and have the samerespective meanings in relation to the variation as in subsections 184A (2) and(4) of the Act;
“(2) Where—
(a) a number of leases are surrendered in the course of a subdivision or consolidation;
(b) the parcels of land over which such leases were granted are not of equal area; and
(c) there are 2 or more such parcels of land of equal area that are larger than all the other parcels;
a reference in this Division to the lease over the largest such parcel is to be taken to be a reference to any of the leases over the equally large parcels referred to in paragraph (c).
“12B. (1) For the purposes of subsection 184C (1) of the Act, the Minister may entirely remit the change of use charge for the variation of a lease where—
(a) the only effect of the variation would be to alter a common boundary between 2 or more adjoining leases;
(b) the land comprised in each such adjoining lease is leased for the same purposes; and
(c) no such adjoining lease permits the use of the leased land for rural purposes, or for purposes including rural purposes.
“(2) Where subregulation (1) applies in relation to the variation of a lease, this Division does not otherwise apply in relation to the variation.
“13. (1) Subject to subregulation (2), for the purposes of subsection 184C (1) of the Act, the Minister may remit the change of use charge for the variation of a lease by an amount equal to 25% of the added value in relation to the variation where—
(a) the lease is over land lying wholly within a Local Centre; and
(b) the Minister has made a declaration in relation to that lease under regulation 13A.
“(2) If a change of use charge eligible for a remission under subregulation (1) is also subject to an increase under regulation 14A (Concessional lease increase—s. 184C (3)), regulation 14B (Recently commenced lease increase—s. 184C (3)) or regulation 14C (Enlarged area of land increase—s. 184C (3)), the remission is to be off-set by that increase.”.