Regulation 5
Refund of tax paid
of Property Tax (Commercial Property) (Remission) Order
Subsidiary LegislationIn forceProvision 5 of 6
Regulation 5
No refund of any tax arising out of the remission granted under paragraph 4 shall be made to any person who is not, on or after 1st May 2003, an owner of the premises in respect of which the remission is granted.