The Principal Act is amended -
(a) in section 7(1) by inserting "and section 7A" (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) after "In this section",
(b) in section 7(2) by substituting "the liable person in relation to the property is" for "the property is owned by",
(c) by inserting the following after section 7:
"Properties used by a charity for recreational activities.
7A. A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where -
(a) the liable person in relation to the property is a charity, and
(b) the property is used solely as residential accommodation in connection with the facilitation of recreational activities in the course of the actual carrying out of a primary purpose of the charity.",
and
(d) by inserting the following after section 10A (inserted by this Act):
"Permanently and totally incapacitated individuals.
(1) A residential property shall not, for the purposes of this Act, be
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