RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992) - REG 3 3. (1) For the purposes of paragraph 22B (1) (f) of the Act, the following purposes are prescribed:

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RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992) - REG 3

3. (1) For the purposes of paragraph 22B (1) (f) of the Act, the following purposes are prescribed:

(a) the occupancy of land leased by a religious institution or order for the purposes of providing residential accommodation to a member of the institution or order as his or her principal place of residence and enabling the member to perform his or her duties as a member of the institution or order;

(b) the occupancy of a unit by a shareholder of a corporation as his or her principal place of residence, being a unit that is on land leased before 1 February 1970—

(i) by a body incorporated before that date; and

(ii) for the sole purpose of providing residential accommodation for the shareholders of that corporation.

(2) In subsection (1)—

“corporation” and “unit” have the same respective meanings as in the Unit Titles Act 1970 ;
“leased” does not include sub-leased.

Application

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