475
CAP. 116]
[s. 2 cont.]
26 of 1939, s.2.
15 of 1948, s.2.
Rating.
valuation, from year to year, if the tenant undertook to pay all usual tenants' rates and taxes, and if the landlord undertook to pay the Crown rent and the costs of repairs and insurance, with any other expenses necessary to maintain the tenement in a state to command that rent. Such rateable value shall not include the value of any machinery upon or in the tenement, and no regard shall be had-
(a) to any room or other part of the tenement which has been added at any time after the tenement was first assessed, or was included in the tenement before it was first assessed, solely for the purpose of affording protection in the event of hostile attack from the air, or for purposes auxiliary thereto, if approved by the appropriate civil defence authority and by the Commissioner, and which is not occupied or used for any other purpose;
(b) to any structural alterations or improvements to the tenement (not being the addition of any such room or other part as aforesaid) made at any time after the tenement was first assessed, solely for the purpose of affording such protection, or for purposes auxiliary thereto, if similarly approved.
In the case of buildings let to more than one occupier, there may be deducted from the total annual rent of the whole tenement, estimated as aforesaid, a sum not exceeding twenty per cent of the whole as an allowance for such portions of such buildings as may reasonably be expected to be unlet from time to time during the ensuring year, and the remainder shall be the rateable value;
"tenement" means any land, with or without buildings, which is held or occupied as a distinct or separate holding or tenancy, and includes piers; "unoccupied", when applied to a tenement, means while such tenement is put to no beneficial use and, when applied to a building, means while such building is neither used for storage of any goods or chattels nor used for habitation, except by a caretaker;
42 of 1939, s.2. "year" means the period from the 1st day of April in any year to the 31st day of March next following, or any
372
475
CAP. 116]
[s. 2 cont.]
26 of 1939, s.2.
15 of 1948, s.2.
Rating.
valuation, from year to year, if the tenant undertook to pay all usual tenants' rates and taxes, and if the landlord undertook to pay the Crown rent and the costs of repairs and insurance, with any other expenses necessary to maintain the tenement in a state to command that rent. Such rateable value shall not include the value of any machinery upon or in the tenement, and no regard shall be had-
(a) to any room or other part of the tenement which has been added at any time after the tenement was first assessed, or was included in the tene- ment before it was first assessed, solely for the purpose of affording protection in the event of hostile attack from the air, or for purposes auxiliary thereto, if approved by the appropriate civil defence authority and by the Commissioner, and which is not occupied or used for any other purpose;
(b) to any structural alterations or improvements to the tenement (not being the addition of any such room or other part as aforesaid) made at any time after the tenement was first assessed, solely for the purpose of affording such pro- tection, or for purposes auxiliary thereto, if similarly approved.
In the case of buildings let to more than one occupier, there may be deducted from the total annual rent of the whole tenement, estimated as aforesaid, a sum not exceeding twenty per cent of the whole as an allowance for such portions of such buildings as may reasonably be expected to be unlet from time to time during the ensuring year, and the remainder shall be the rateable value;
"tenement" means any land, with or without buildings, which is held or occupied as a distinct or separate holding or tenancy, and includes piers; "unoccupied", when applied to a tenement, means while such tenement is put to no beneficial use and, when applied to a building, means while such building is. neither used for storage of any goods or chattels nor used for habitation, except by a caretaker;
42 of 1939, s.2. "year" means the period from the 1st day of April in any year to the 31st day of March next following, or any
372
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