D is the total value of all taxable land of the joint owner assessed under subsection (3); E is— (a) in the case where subsection (2) or (2A) applies, the amount of land tax assessed under subsection (3); (b) in the case where subsection (2B) applies— (i) if the joint owner is not an absentee owner, the amount of land tax assessed under subsection (3); or (ii) if the joint owner is an absentee owner, the amount of land tax that would have been assessed under subsection (3) if that owner were not an absentee owner or a trustee of a trust. S. 38(5) (5) For the purposes of this section a joint owner may amended by be separately assessed under subsection (3) in No. 26/2015 respect of land even though no land tax is jointly s. 30(5). assessable in respect of that land under subsection (2), (2A) or (2B). S. 38(6) (6) If a joint owner of land is a trustee of a trust or an inserted by absentee trust to which the land is subject, no No. 85/2005 regard is to be had to the existence of the trust in s. 25, amended by relation to the joint assessment of the joint owners No. 26/2015 of the land as referred to in subsection (2), (2A) s. 30(7). or (2B), but regard is to be had to the existence of the trust in relation to the separate assessment of the joint owners as referred to in subsection (3).
D is the total value of all taxable land of the joint owner assessed under subsection (3); E is— (a) in the case where subsection (2) or (2A) applies, the amount of land tax assessed under subsection (3); (b) in the case where subsection (2B) applies— (i) if the joint owner is not an absentee owner, the amount of land tax assessed under subsection (3); or (ii) if the joint owner is an absentee owner, the amount of land tax that would have been assessed under subsection (3) if that owner were not an absentee owner or a trustee of a trust. S. 38(5) amended by No. 26/2015 s. 30(5). (5) For the purposes of this section a joint owner may be separately assessed under subsection (3) in respect of land even though no land tax is jointly assessable in respect of that land under subsection (2), (2A) or (2B). S. 38(6) inserted by No. 85/2005 s. 25, amended by No. 26/2015 s. 30(7). (6) If a joint owner of land is a trustee of a trust or an absentee trust to which the land is subject, no regard is to be had to the existence of the trust in relation to the joint assessment of the joint owners of the land as referred to in subsection (2), (2A) or (2B), but regard is to be had to the existence of the trust in relation to the separate assessment of the joint owners as referred to in subsection (3).