Section 66A | Unoccupied hereditaments: change of state of property to be disregarded ^F1

(1)Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—

(a)since before any event of a prescribed description, or

(b)by reason of any act done by or on behalf of a prescribed person.

(2)The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.

(3)The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.

(4)The regulations may—

(a)provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and

(b)define in what circumstances persons are to be treated for that purpose as connected.

(5)The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.

(6)Regulations under this section may be made by the appropriate national authority.^F2