s. 61 (1) An owner who was assessed for and paid land tax in respect of a year in respect of land that is not occupied as the principal place of residence of the owner is entitled to a refund of that land tax if— (a) the owner was unable to occupy that land as S. 61(1)(a) substituted by his or her principal place of residence as at No. 76/2012 31 December in the preceding year because a s. 12(1). residence was being constructed or renovated on it; and (ab) once construction or renovation of that S. 61(1)(ab) inserted by residence has been completed, the owner No. 76/2012 continuously uses and occupies the land as s. 12(1). his or her principal place of residence for at least 6 months commencing in that year; and (b) an application for a refund is made before the end of the next following year. (2) A trustee who was assessed for and paid land tax S. 61(2) substituted by in respect of a year in respect of land that is not No. 76/2012 occupied as the principal place of residence of a s. 12(2). vested beneficiary in relation to the land is entitled to a refund of that land tax if— (a) the vested beneficiary was unable to occupy the land as his or her principal place of residence as at 31 December the preceding year because a residence was being constructed or renovated on it; and (b) once construction or renovation of that residence has been completed, the vested beneficiary continuously uses and occupies the land as his or her principal place of residence for at least 6 months commencing in that year; and (c) an application for a refund is made before the end of the next following year.
(1) An owner who was assessed for and paid land tax in respect of a year in respect of land that is not occupied as the principal place of residence of the owner is entitled to a refund of that land tax if— S. 61(1)(a) substituted by No. 76/2012 s. 12(1). (a) the owner was unable to occupy that land as his or her principal place of residence as at 31 December in the preceding year because a residence was being constructed or renovated on it; and S. 61(1)(ab) inserted by No. 76/2012 s. 12(1). (ab) once construction or renovation of that residence has been completed, the owner continuously uses and occupies the land as his or her principal place of residence for at least 6 months commencing in that year; and (b) an application for a refund is made before the end of the next following year. S. 61(2) substituted by No. 76/2012 s. 12(2). (2) A trustee who was assessed for and paid land tax in respect of a year in respect of land that is not occupied as the principal place of residence of a vested beneficiary in relation to the land is entitled to a refund of that land tax if— s. 61 (a) the vested beneficiary was unable to occupy the land as his or her principal place of residence as at 31 December the preceding year because a residence was being constructed or renovated on it; and (b) once construction or renovation of that residence has been completed, the vested beneficiary continuously uses and occupies the land as his or her principal place of residence for at least 6 months commencing in that year; and (c) an application for a refund is made before the end of the next following year.
05-88a051.docx