- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
7.—(1) A person deemed to be a multiple occupier under this paragraph shall be treated as occupying only one property for the purposes of this scheme.
(2) A person shall be deemed to be a multiple occupier where—
(a)a person occupying a hereditament occupies; or
(b)a person occupying a hereditament and persons connected with that person occupy (whether jointly or severally),
more than one hereditament which is, or would fall to be, shown in the NAV list.
(3) For the purposes of sub-paragraph (2)—
(a)a person who is a partner in a partnership is connected with any partner in the partnership;
(b)a person (“A”) and a company are connected if A has control of the company;
(c)a company and another company are connected if the same person has control of both companies.
(4) Without prejudice to sub-paragraph (3), a person (“B”) is connected with another person (“C”) for the purposes of sub-paragraph (2) if—
(a)B occupies a hereditament on behalf of C; or
(b)B and C occupy different hereditaments on behalf of a third person.
(5) In this paragraph—
“company” includes a body corporate or an unincorporated association but does not include a partnership; and
“control” is to be read in accordance with sections 450 and 451 of the Corporation Tax Act 2010(1).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
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