s. 38 (a) is occupied separately from other land in the parcel; or (b) is obviously adapted to being so occupied. 38 Assessment of joint owners of land (1) Joint owners of taxable land are to be assessed for land tax on land in accordance with this section. (2) Joint owners of taxable land are to be jointly assessed for land tax on the land as if it were owned by a single person, without regard to— (a) the separate interest of each joint owner; or (b) any other land owned by any joint owner (either alone or jointly with someone else). (3) Each joint owner of taxable land is also to be separately assessed for land tax on— (a) the owner's individual interest in the land (as if the owner were the owner of a part of the land in proportion to that interest); and (b) any other taxable land owned by the owner alone; and (c) the owner's individual interest in any other taxable land. (4) There is to be deducted from the land tax assessed for a joint owner under subsection (3) an amount (if any) necessary to avoid double taxation, being the lesser of— (a) the amount determined by the formula— where— A is the proportion of the owner's individual interest in the jointly-owned land to the total interests in that land;
(a) is occupied separately from other land in the parcel; or (b) is obviously adapted to being so occupied. 38 Assessment of joint owners of land (1) Joint owners of taxable land are to be assessed for land tax on land in accordance with this section. (2) Joint owners of taxable land are to be jointly assessed for land tax on the land as if it were owned by a single person, without regard to— (a) the separate interest of each joint owner; or (b) any other land owned by any joint owner (either alone or jointly with someone else). (3) Each joint owner of taxable land is also to be separately assessed for land tax on— (a) the owner's individual interest in the land (as if the owner were the owner of a part of the land in proportion to that interest); and (b) any other taxable land owned by the owner alone; and (c) the owner's individual interest in any other taxable land. (4) There is to be deducted from the land tax assessed for a joint owner under subsection (3) an amount (if any) necessary to avoid double taxation, being the lesser of— s. 38 (a) the amount determined by the formula— where— A is the proportion of the owner's individual interest in the jointly-owned land to the total interests in that land;
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