means a exempt transmission easement transmission easement that is exempt from land tax under section 87(1)(b); means a exempt transmission easement holder transmission easement holder who is exempt from land tax on the easement under section 87(1)(a); means a trust that is not an excluded S. 3(1) def. of fixed trust fixed trust trust, a discretionary trust or a trust to which inserted by a unit trust scheme relates; No. 85/2005 s. 22(1)(a). has the same meaning as in the S. 3(1) def. of general valuation general Valuation of Land Act 1968; valuation inserted by No. 66/2016 s. 3, substituted by No. 67/2017 s. 76. means a building or part of a building home unit that— (a) is designed for use as a self-contained unit for living purposes; and (b) is situated on land owned— (i) by 2 or more persons as tenants in common, each of whom is the registered proprietor under the Transfer of Land Act 1958 of one or more undivided shares in the whole of the land and is lawfully entitled, by virtue of an agreement between the person or the person's predecessor in title and all other owners of undivided shares in the land or their predecessors in title, to the exclusive right to occupy a
exempt transmission easement means a transmission easement that is exempt from land tax under section 87(1)(b); exempt transmission easement holder means a transmission easement holder who is exempt from land tax on the easement under section 87(1)(a); S. 3(1) def. of fixed trust inserted by No. 85/2005 s. 22(1)(a). fixed trust means a trust that is not an excluded trust, a discretionary trust or a trust to which a unit trust scheme relates; S. 3(1) def. of general valuation inserted by No. 66/2016 s. 3, substituted by No. 67/2017 s. 76. general valuation has the same meaning as in the Valuation of Land Act 1968; home unit means a building or part of a building that— (a) is designed for use as a self-contained unit for living purposes; and (b) is situated on land owned— (i) by 2 or more persons as tenants in common, each of whom is the registered proprietor under the Transfer of Land Act 1958 of one or more undivided shares in the whole of the land and is lawfully entitled, by virtue of an agreement between the person or the person's predecessor in title and all other owners of undivided shares in the land or their predecessors in title, to the exclusive right to occupy a