s. 16 (a) whether or not the space exists as a leviable parking space on 1 January in the levy year; (b) whether or not the owner was the owner of the premises at the time the space existed as a leviable parking space. (3) The operator of a public car park on 1 January in a year is to be assessed for the levy on each space that existed as a leviable parking space in that car park at any time in the previous year. Note Section 9(2) provides that the owner and the occupier are jointly and severally liable for the levy. S. 13(4) (4) Schedule 2 contains special provisions for the substituted by assessment of the levy for 2015 for leviable No. 34/2014 parking spaces in the category 2 levy area. s. 7. Note to s. 13 Note inserted by See section 40 for the application of this section to the levy for No. 41/2013 s. 6. 2014. * * * * * Ss 14, 15 repealed by No. 41/2013 s. 7. __________________ Division 1—Exempt parking spaces 16 Residential parking S. 16(1) (1) A parking space is an exempt parking space if it is amended by used exclusively for the parking of a motor No. 41/2013 vehicle by a person for residential purposes. s. 8(1). (2) A reference in subsection (1) to residential purposes includes a reference to temporary residential purposes such as staying in a hotel,
(a) whether or not the space exists as a leviable parking space on 1 January in the levy year; (b) whether or not the owner was the owner of the premises at the time the space existed as a leviable parking space. (3) The operator of a public car park on 1 January in a year is to be assessed for the levy on each space that existed as a leviable parking space in that car park at any time in the previous year. Note Section 9(2) provides that the owner and the occupier are jointly and severally liable for the levy. S. 13(4) substituted by No. 34/2014 s. 7. (4) Schedule 2 contains special provisions for the assessment of the levy for 2015 for leviable parking spaces in the category 2 levy area. Note to s. 13 inserted by No. 41/2013 s. 6. Note See section 40 for the application of this section to the levy for 2014. Ss 14, 15 repealed by No. 41/2013 s. 7. * * * * * __________________ Division 1—Exempt parking spaces 16 Residential parking s. 16 S. 16(1) amended by No. 41/2013 s. 8(1). (1) A parking space is an exempt parking space if it is used exclusively for the parking of a motor vehicle by a person for residential purposes. (2) A reference in subsection (1) to residential purposes includes a reference to temporary residential purposes such as staying in a hotel,