Paragraph 7 Multiple occupiers

(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^f1.

Annotations