(1) In this section, a "registered medical practitioner" means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.
(2) A residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property where -
(a) the property was occupied by a person, being a liable person in relation to that property, as his or her sole or main residence and -
(i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or
(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property,
provided that the property is not occupied by any other liable person in relation to that property,
or
(b) the
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