Regulation 17 Applications for certificates under section 145(1)

An application for a certificate under section 145(1) of the Act shall be in the form prescribed in Schedule 3 to these regulations, or a form substantially to the like effect, and shall be made by sending the application to the District Valuer of the Board of Inland Revenue.

A separate application shall be made in respect of each parcel of land which is in separate occupation or separately rated at the time of the application, except where a certificate is required in respect of two or more contiguous parcels of land by a person entitled to an interest (including a mortgage or rentcharge) in such parcels or for the purposes of a transaction relating thereto.

A certificate issued under the said section 145(1) shall be in the form prescribed in Schedule 4 to these regulations or a form substantially to the like effect.