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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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653AH. Deferral of residential zoned land tax in certain circumstances.

(1) This section applies where -

(a) a planning permission has been granted in respect of development on a relevant site,

(b) all or part of the development consists of residential development (and such portion of the development as consists of residential development on the relevant site shall be referred to in this section as 'relevant residential development'), and

(c) a commencement notice, in respect of the development, has been lodged with the local authority in whose functional area the relevant site is situated.

(2) Where more than one commencement notice is lodged with a local authority in respect of a development, the reference in subsection (1)(c) to a commencement notice shall be construed as a reference to the first commencement notice lodged with the local authority in whose functional area the relevant site is situated that is in respect of the commencement of substantial activity in relation to the development.

(3) Subject to subsections (5) and (7), where this section

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