s. 46H (3) A nomination under subsection (1) must be lodged with the Commissioner in the form, and containing the information, determined by the Commissioner. (4) A nomination lodged in accordance with subsection (3)— (a) takes effect for the tax year in which the S. 46H(4)(a) amended by nomination is lodged; and No. 68/2007 s. 14(1), substituted by No. 40/2014 s. 20(1). (b) remains in force until whichever of the S. 46H(4)(b) substituted by following occurs first— No. 68/2007 s. 14(2). (i) the nominated PPR beneficiary dies; or (ii) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence. S. 46H(5) (5) The trustee of the scheme or trust may nominate a substituted by natural person who is a unitholder in the scheme No. 68/2007 s. 14(3). or a beneficiary of the trust as the nominated PPR beneficiary if— (a) the nominated PPR beneficiary dies; or (b) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence and the Commissioner considers that the nomination of a PPR beneficiary under this subsection is just and reasonable in the particular case. (6) A nomination lodged under subsection (5)— (a) must be in the form, and contain the information, determined by the Commissioner; and
(3) A nomination under subsection (1) must be lodged with the Commissioner in the form, and containing the information, determined by the Commissioner. (4) A nomination lodged in accordance with subsection (3)— S. 46H(4)(a) amended by No. 68/2007 s. 14(1), substituted by No. 40/2014 s. 20(1). (a) takes effect for the tax year in which the nomination is lodged; and S. 46H(4)(b) substituted by No. 68/2007 s. 14(2). (b) remains in force until whichever of the following occurs first— (i) the nominated PPR beneficiary dies; or (ii) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence. S. 46H(5) substituted by No. 68/2007 s. 14(3). (5) The trustee of the scheme or trust may nominate a natural person who is a unitholder in the scheme or a beneficiary of the trust as the nominated PPR beneficiary if— (a) the nominated PPR beneficiary dies; or (b) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence and the Commissioner considers that the nomination of a PPR beneficiary under this subsection is just and reasonable in the particular case. s. 46H (6) A nomination lodged under subsection (5)— (a) must be in the form, and contain the information, determined by the Commissioner; and